¶ 7.06.01 Claim Limitation Relating to a Tax Strategy Deemed To Be Within the Prior Art under 35 U.S.C. 102 and/or 103
Claim limitation "[1]" has been interpreted as a strategy for reducing, avoiding, or deferring tax liability ("tax strategy") pursuant to Section 14 of the Leahy-Smith America Invents Act. Accordingly, this claim limitation is being treated as being within the prior art and is insufficient to differentiate the invention of claim [2] from the prior art.
Examiner Note:
1. In bracket 1, recite the claim limitation that relates to a tax strategy. For more information see MPEP § 2124.01.
2. In bracket 2, insert claim number(s), pluralize "claim" as appropriate.