DOD Proposes Substantial Revision to Intellectual Property Rules
Client Alert | less than 1 min read | 09.29.10
On September 27, 2010, the DoD published a proposed rule which would substantially revise the DFARS Part 227 rules and the associated clauses relating to Intellectual Property. There are numerous proposed changes which collectively are a mixed bag, but perhaps the most problematic change relates to the treatment of commercial technical data and commercial computer software, which includes a caveat that any government funding eliminates the commercial item nature of the product.
Contacts
Insights
Client Alert | 3 min read | 07.13.26
Amici Rally Behind Liberty Global, Urging Tenth Circuit to Rein in Economic Substance Doctrine
Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below.
Client Alert | 2 min read | 07.13.26
Department of War Immediately Suspends CMMC Phase II Requirements, Launches 60-Day Reform Review
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26


