There are concerns that it will burden smaller retailers to determine how much needs to be collected, collect it, pay it to the State governments and file the various paperwork associated with the taxes.

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In this case, the cyber identity of this file would be a full set of its cyber coordinates in the IP subspace: the computer IP address, its MAC address, a Port number associated with the particular application, and the file name would constitute the full set of cyber coordinates, singularly identifying a cyber object (our file) in cyberspace.

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By contrast, consider the False Claims Act (effective 1863), which permits private individuals not associated with the U.S. government to file claims against federal contractors and allege that they committed fraud against the government itself.

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"There was an erosion of the stigma associated with filing bankruptcy, so more people were willing to file bankruptcy as a first resort rather than a second or third resort, " he said.

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The deal shows how far Skype has come since it was launched in 2003 by Niklas Zennstrom and Janus Friis, two men who had created a file-sharing technology called Kazaa that became widely associated with music piracy.

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This file resides in a computer with an IP address and may be associated with a particular application.

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Keep legal issues associated with taxes (discussion of case law, IRS rulings, etc.) in a legal file.

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