Software that comes with a computer, tablet or smartphone. The operating system is the primary pre-installed software component. However, there may be several pre-installed applications as well, in ...

Sec. 199 generally provides for an extra deduction of 9% of the income from certain production activities, in addition to the otherwise allowable deduction for production costs. The activities that ...

(2) The ever-increasing complexity of software. Modern operating systems and applications are huge in size compared to software in personal computers in the late 1970s and early 1980s. They are ...

This article is the third installment in a series on Data Rights in Federal Contracts. We first wrote about what data rights were; then about technical data and how to protect it; and now we will ...

As software takes a central role in modern business models, application delivery capability has become the key enabler of disruption. Long-term planning and long application delivery cycles cannot ...