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 ...

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 ...

(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 ...