文章基本信息

标题：Sticky Copyrights: discriminatory tax restraints on the transfer of intellectual property
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作者：Crawford, Bridget J. ; Gans, Mitchell M.
期刊名称：Washington and Lee Law Review
印刷版ISSN：0043-0463
出版年度：2010
卷号：67
期号：1
页码：25
出版社：Washington and Lee University School of Law
摘要：This Article focuses on the federal estate and gift tax treatment of copyright termination rights. The ability of a creative individual to terminate prior copyright transfers serves to protect against economic exploitation. Once a copyright's value has been established in the marketplace, the author (or the author's heirs) enjoys a "second look" at the gi, sale, license or other transfer of a copyright. But copyright termination rights-intended to enhance the economic well-being of authors and artists-undermine estate planning strategies available to owners of other types of property. There is no policy justification for such discrimination, and so this Article proposes legislative changes that would level the playing field for wealth transfer tax purposes.
关键词：Inheritance estate and gift taxes; Copyright/Assignments/Termination; Copyright/Laws and regulations; Copyright reform; Internal Revenue Code of 1986