It is interesting to consider, however, that the changes in the Domain Name System, hotly discussed over the last year, may make many current domain names obsolete. In addition, domain names are a very unsatisfactory way of accessing Web sites. Once WebTV is commonplace, non-techies will demand some friendlier way of navigating the ether. Accordingly, there is a fair degree of factual support for a short-lived domain name. This article illustrates the difficulties of applying tax law to electronic commerce.
Tax laws are always years, even decades, behind the real world.
Inc . v. David K. Lew, Case No. It is not tax advice. Readers must consult with professional tax advisors before attempting to apply this information to specific situations. In addition, the information on this page was current as of the date shown immediately under the title. The law may have changed after this date.