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.
Buffalo Law Review
Suggested Bluebook Citation
Xuan-Thao Nguyen & Jeffrey A. Maine,
Taxing Facebook Code: Debugging the Tax Code and Software,
Buff. L. Rev.
Available at: http://digitalcommons.mainelaw.maine.edu/faculty-publications/54