Title
*1a--Cov
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NOTES 985 Tax Lawyer, Vol. 55, No. 4 NOTE (IT’S ALL IN A PARENTHETICAL) AN ANALYSIS OF THE FSC PROVISIONS AS APPLIED IN MICROSOFT V. COMMISSIONER In Microsoft v. Commissioner,1 the Tax Court held that domestically-produuce copyrighted computer software transferred abroad on a master, then reprodduce and sold, does not constitute export property. Therefore, the profits generated from its sale do not receive the favorable tax treatment available under the Foreign Sales Corporation (FSC) provisions...

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