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Federal Income Tax Characterization of Transactions Involving Computer Programs | Freeman Law

The sale of a computer program—it seems simple. But, as illustrated by the Treasury Regulations’ computer program characterization rules, the issue of just what a sale of computer program is can become confusing fast. Treasury Regulation § 1.861-18 provides rules for characterizing primarily cross-border transactions involving computer programs.[1] For these […]
Federal Income Tax Characterization of Transactions Involving Computer Programs | Freeman Law

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