I asked this question
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What will happen when the copyrights begin to expire?
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and was provided with this answer:
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I'm sure the vultures will gather & wring every penny out of Tolkien's genius they can.
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Please allow me to ask this again and to say I am looking for something more fact based and less of an editorial comment.
At what point in time does the copyright lapse on any of the Middle-earth based tales?