rfgdxm1 - 9:48 pm on Sep 19, 2004 (gmt 0)

>I'm not offering legal advise here, but the leaseholds condition doesn't apply. A domain would not be subject to captial gains because title never passes to you. It is treated the same as leasing a car.

Again, IANAL. Domain names aren't owned by regsitrars like car leasing firms own their cars. The domain name regsitrar never held the title to the domain names I own. They merely acted as my agent to handle the task of recording my registration with the registries. I have legal title to my domains. So long as I pay the service fees the registry, it is mine until the end of time so long as I do so.