1. Any disc, tape, perforated roll or other device in which sounds are embodied so as to be capable of being reproduced therefrom.
2. The sound tract in a cinematography film is not a record unless it is separately recorded in a disc tape or other device.
3. Where the record is made directly from a live performance the owner of the disc or tape in which the recording is made will be the owner of the copyright.

In the case of a record, copyright gives the right to do or authorize the doing of any of the following acts by utilizing the record, namely-

1. to make any other record embodying the same recording;
2. to cause the recording embodied in the record to be heard in the public;
3. to communicate the recording embodied in the record by broadcast;