Opponents of the tax said that any time information is in a tangible medium, it might be construed as taxable.

Each work, however, must be fixed in a tangible medium of expression from which the work can be performed.

The protecting aura of force was like a tangible, elastic medium surrounding them, pervading even their bodies to prevent internal injuries.

A work may be preregistered only if creation of the work and fixation in some tangible medium have already begun.

For example, those that have "not been fixed in any tangible medium of expression are not covered."

Nevertheless, an expression must exist in a fixed tangible medium.

Under the 1976 Act, however, section 102 says that copyright protection extends to original works that are fixed in a tangible medium of expression.

Work means a tangible medium of expression.

Any work (of certain, enumerated types) receives copyright as soon as it is fixed in a tangible medium.

A work is "created" when it is fixed in a "tangible medium of expression" for the first time.