Microsoft Corporation - Page 30




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              In our opinion, the parenthetical refers to specific kinds of           
         content, not any content placed on machine-readable media, as                
         petitioner maintains.   When section 993(c)(2)(B) was enacted in             
         1971, no one could foresee the future media on which films and sound         
         recordings might be distributed.  Because of this unknown, Congress          
         included the phrase “similar reproductions” in the parenthetical.            
              “Reproduction” is an exact copy of particular preexisting               
         content fixed on a medium. Blank tapes are not reproductions of each         
         other (but are manufactured).  Copyright concerns content, not               
         media.  Indeed, a copyright is defined as “A property right in an            
         original work of authorship (such as a literary, musical, artistic,          
         photographic, or film work) fixed in any tangible medium of                  
         expression, giving the holder the exclusive right to reproduce,              
         adapt, distribute, perform, and display the work.”  Black’s Law              
         Dictionary 337 (7th ed. 1999); see 17 U.S.C. sec. 102(a) (1988).             
         Clearly, petitioner does more than distribute blank tapes;                   
         petitioner’s products are sold because of the content on the medium.         
              Were we to accept petitioner’s broad interpretation that                
         “similar reproductions” covers all content on machine-readable               
         media, then revenues from the sale or lease of copyrights in                 
         practically all products (existing and yet to be invented) would             
         qualify for FSC benefits.                                                    
              The only copyrights Congress affirmatively identified as                
         qualifying for export property treatment were copyrights in motion           






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