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20 Prac. Tax Law. 25 (2005-2006)
Tax Considerations of Domain Name Acquisitions and Web Site Development

handle is hein.ali/practax0020 and id is 87 raw text is: Tax Considerations Of
Domain Name Acquisitions
And Web Site Development
Jeffrey A. Maine and Xuan-Thao N. Nguyen
As domain names and web sites increase in importance,
so too do their tax consequences.

governing the tax treatment of traditional forms
of intellectual property, such as patents, trade
secrets, copyrights, trademarks, and trade
names. Current rules also exist governing the
tax treatment of other intangible rights, such as
government licenses and service contracts.

Although specific tax principles exist for these
traditional intellectual property and intangible
rights, specific tax rules do not exist for new in-
tangible rights, such as domain names, that
have emerged with the arrival of global, elec-
tronic commerce transactions on the Internet.
As a result, the legal nature of domain names

Jeffrey A. Maine is a professor of law at University of Maine School of Law. Xuan-Thao N. Nguyen is a professor of
law at SMU Dedman School of Law. Portions of this article were taken from the authors' book, Intellectual Property
Taxation: Transaction and Litigation Issues (BNA 2003).

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