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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.

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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....