{"title":"不可抵扣是一件美妙的事情:在计算版权侵权诉讼中的净利润时,联邦所得税不应该抵扣","authors":"John P. McNicholas, Matthew McNicholas and","doi":"10.5070/LR851026354","DOIUrl":null,"url":null,"abstract":"Once copyright infringement has been established, section 504 of the Copyright Act' provides that the prevailing copyright owner may elect to recover, at any time before final judgment is rendered, either statutory damages, or all actual damages and \"'any profits of the infringer that are attributable to the infringement .... \",,,2 The purpose of these damages is to prevent the infringer from unfairly benefiting from its wrongful act of copyright infringement.3","PeriodicalId":36418,"journal":{"name":"Interactive Entertainment Law Review","volume":"8 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"1997-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Non-Deductibility Is a Wonderful Thing: Federal Income Taxes Should Not Be Deductible When Calculating Net Profits in a Copyright Infringement Suit\",\"authors\":\"John P. McNicholas, Matthew McNicholas and\",\"doi\":\"10.5070/LR851026354\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Once copyright infringement has been established, section 504 of the Copyright Act' provides that the prevailing copyright owner may elect to recover, at any time before final judgment is rendered, either statutory damages, or all actual damages and \\\"'any profits of the infringer that are attributable to the infringement .... \\\",,,2 The purpose of these damages is to prevent the infringer from unfairly benefiting from its wrongful act of copyright infringement.3\",\"PeriodicalId\":36418,\"journal\":{\"name\":\"Interactive Entertainment Law Review\",\"volume\":\"8 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1997-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Interactive Entertainment Law Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.5070/LR851026354\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Interactive Entertainment Law Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5070/LR851026354","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"Social Sciences","Score":null,"Total":0}
Non-Deductibility Is a Wonderful Thing: Federal Income Taxes Should Not Be Deductible When Calculating Net Profits in a Copyright Infringement Suit
Once copyright infringement has been established, section 504 of the Copyright Act' provides that the prevailing copyright owner may elect to recover, at any time before final judgment is rendered, either statutory damages, or all actual damages and "'any profits of the infringer that are attributable to the infringement .... ",,,2 The purpose of these damages is to prevent the infringer from unfairly benefiting from its wrongful act of copyright infringement.3