Vol. 21, Issue 2, 2014January 01, 2014 EDT
Saving the Next Superman: An Alternative Approach to the Taxation of Copyright Termination Rights
Saving the Next Superman: An Alternative Approach to the Taxation of Copyright Termination Rights
Benjamin Newell,
copyrighttaxterminaton rightsCopyright Actestate taxInternal Revenue ServiceTaxpayer Relief Act of 2012unlimited marital deductionstepped-up basis
Benjamin Newell, Saving the Next Superman: An Alternative Approach to the Taxation of Copyright Termination Rights, 21 Journal of Intellectual Property 379 (2014).