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Full-Text Articles in Computer Law
Debugging Irs Notice 2014-21: Creating A Viable Cryptocurrency Taxation Plan, Alex Ankier
Debugging Irs Notice 2014-21: Creating A Viable Cryptocurrency Taxation Plan, Alex Ankier
Brooklyn Law Review
In 2014, the Internal Revenue Service (IRS) issued Notice 2014-21 in an attempt to address issues with cryptocurrency taxation, essentially reaching the conclusion that cryptocurrency must be treated like property for purposes of taxation. In the time since the IRS pronouncement, several academics have called for an alternative treatment known as “currency treatment.” Each treatment inadequately addresses the comprehensive issues surrounding cryptocurrency because they offer wholesale treatment to nuanced issues with valid concerns from each side. To truly allow this emerging industry to flourish and gain societal acceptance, artful policymaking is required. This note provides an example of such policymaking. …
The Common Law Of Cyber Trespass, Michael J. O'Connor
The Common Law Of Cyber Trespass, Michael J. O'Connor
Brooklyn Law Review
Right now, if executives in California and Virginia each bribe a competitor’s disloyal employee to steal a trade secret from the competitor’s servers, under the federal Computer Fraud and Abuse Act (CFAA), the Government can charge one executive but not the other. Courts decide these cases differently due to the widening circuit split over the CFAA term “without authorization.” Neither the Supreme Court nor Congress has shown interest in resolving the split over authorization. Even more concerning is the suggestion that they can’t resolve it; the statute addresses too many potential scenarios for a single definition to end all debate. …