vincevincevince - 9:52 am on Aug 30, 2007 (gmt 0)

Implication is that a .com domain name is an asset held in the United States. I wonder how that affects the tax status of the millions of .com domain holders who have no other connection to the country? Also, the taxability of capital gains from the domain name aftermarket must be called into question as these now seem to be United States based assets which are being traded.