Document Type
Article
Publication Date
1-2012
Abstract
This article sets out to analyze both intellectual property laws and tax systems as applied to software. The article also analyzes software within the intellectual property doctrinal framework, and examines both the federal and state tax systems governing software.
Publication Title
Buffalo Law Review
Volume
60
Issue
1
Article Number
1053
First Page
1
Last Page
68
Suggested Bluebook Citation
Xuan-Thao Nguyen & Jeffrey A. Maine,
Taxing Facebook Code: Debugging the Tax Code and Software,
60
Buff. L. Rev.
1
(2012).
Available at:
https://digitalcommons.mainelaw.maine.edu/faculty-publications/54