A couple days ago during the trail of Capitol Records, et al v. Jammie Thomas (being sued for sharing 26 songs on Kaza), the head of litigation for Sony BMG stated that any ripping of songs is "stealing".  So by Sony's standards burning a copy of your CD is stealing, downloading a song you already own is stealing, copying a CD to your itunes is stealing. 

To follow the trail check out: 

http://arstechnica.com/search.ars?search=Thomas