When it comes to intellectual properties, I would ignore what others have done. There is a lot of bad advice from well meaning people and if you want a definitive answer see an intellectual rights attorney. Who knows you might even get one who will answer your question on the phone no charge.As soon as you write your e-book you are protected. Period. (Assuming that you are in the US.) In other words you do not have to send the copyright application and your money into the Copyright Office to have you work protected.
The true advantage to paying (within the first three months or origination) for a copyright is that if litigation does happen you can recoup attorney fees.
The copyright notice does not even have to appear on the work for it to be protected. As mentioned previously (and I am not absolutely certain about this) that the work is not protected by some countries unless the copyright notice is provided.
With the above as a caveat if I were to select between text or internet copyright it would be text because once the e-book sales have diminished I plan to sell it as a POD (Print On Demand) book. Also, I have books that are going from publication to e-book (not books I've written, but have obtained the rights to). In those cases the copyright protects them on the internet.
If there are distinct advantageous to an internet copyright I am not certain. I cannot imagine that the Copyright Office would set up a system that a property would be protected on the internet, but not in print and vice-versa. Can you imagine the chaos that would create.
You do not have to wait for the receipt because the work is protected even without sending in the money. When I refer to registration services I am talking about those online services that offer to register your work or web site for a fee. The idea is to prove that you are the true first creator of such material. It is a waste of money IMHO. A registration has no bearing in the courts and is only a feel good service.
What is important is that you save a copy of all your notes and other material in regards to your creation. This is important because it shows the process you went through to create your work and it is only something the true orginator would have. SAVE EVERYTHING!
It is a popular belief that there are lots of sharks out there that are ready to steal your work. Personally, I just do not see it. Having worked in the entertainment industry you will find a lot of newbie screenwriters who are nervous nellys when it comes to ideas. A seasoned writer has more ideas than they can possible write in a lifetime. Even still if someone was to steal the idea their script would be entirely different than anything that you, I, or anyone else would write. The main reason that many seasoned Hollywood writers do not talk about their ideas is that the value in a high concept idea is its uniqueness and if someone has a script with the same concept it could reduce the value of his script. Ideas and concepts cannot be copyrighted!
My point is that even if you go through all the hoops to protect your work the basic premise can be taken and restructed by a seasoned writer so that it is no longer an infringement. As a more recent example look at the DaVinci Code and what one author claims is a direct rip off of his work (if you Google you'll find the digruntled authors web site that outlines his claims in detail.)
There is not anything you can do about the stealing of cocepts or ideas. Once you put it out there it is gone forever. What is of value is your voice and how you speak to the reader and I just do not hear about that kind of stealing very often (in fact I cannot remember when I have ever heard of it--not complete works.) If you are aware of any cases I would be interested in knowing about them.
As for taxes my philosophy is to pay. Period. Once you start down the slippery slope with the taxman it is a no win situation. I sleep better at night knowing this.
(Edited by Storyman at 9:31 am on May 25, 2004)