Taxation of Cryptocurrency Forks and Airdrops

Taxation of Cryptocurrency Forks and Airdrops

In Revenue Ruling 2019-24 the IRS considered what are the tax consequences of Taxation of Cryptocurrency forks and airdrops.  Those of us who hold, or held, cryptocurrency during widely-followed forks, such as Bitcoin’s 2018 fork into Bitcoin and Bitcoin Cash, know...
The Six Rights of Copyright – Part IV: The Right to Publicly Perform

The Six Rights of Copyright – Part IV: The Right to Publicly Perform

The Right to Publicly Perform is the fourth part in our series on what makes a Copyright.  The prior three rights reviewed are linked below for you to get up to speed.  To refresh, the six parts of copyright are: The right to reproduce the copyrighted work The right...
Royalty Free Samples: A Peculiar Problem of Producing Music

Royalty Free Samples: A Peculiar Problem of Producing Music

A common question from DJs and music producers is: “what right do I have to create and protect my own music using ‘royalty free’ samples, beats, and loops?”  Can you copyright work that you derive from these sources?  The simple answer is yes, if certain requirements...