Section 44 Requirements
The term `eligible access expenditure` shall not include the amounts described in point (A) of paragraph 2 paid or incurred in relation to an entity first put into service after the date of entry into force of this Section. Section applicable to expenses paid or incurred after November 5, 1990, see section 11611(e)(1) of Pub. L. 101-508, which is listed as a modification of the effective date of 1990 under section 38 of this Title. A reference to a person in paragraph 1 of paragraph (b) is considered to contain a reference to a predecessor. An earlier Article 44 added Pub. L. 94-12, Title II, § 208 (a), 29 March 1975, 89 Stat. 32; L. 94-45, Title IV, § 401 a), 30 June 1975, 89 Stat.
243; L. 94-455, Title XIX, § 1906(b)(13)(A), 4 October 1976, 90 Stat. 1834, in connection with the purchase of a new principal residence, before its suppression by Pub. L. 98-369, div. A, Title IV, § 474(m)(1), 18 July 1984, 98 Stat. 833, applicable to tax years beginning after December. 31, 1983, and on the retransfers of those years.
However, if there are other refusals or requirements, or if the applicant cannot be reached by telephone or e-mail, the examining prosecutor must publish a formal notice containing an investigation into whether the applicant intends to invoke section 44 (e) as the basis for registration and indicate that, in that case, A foreign registration is required if available. In the case of a partnership, the limitation set out in paragraph (a) applies with respect to the partnership and each partner. A similar rule applies to an S corporation and its shareholders. The day on which this section referred to in paragraphs (c)(1), (4) and (d)(1) comes into force is the day on which Pub. L. 101-508, approved on November 5, 1990, comes into force. The Americans With Disabilities Act of 1990, referred to in paragraphs (c)(1) and (d)(1), is Pub. L. 101–336, 26 July 1990, 104 Stat. 327, as amended, which falls primarily under Chapter 126 (§§ 12101 et seq.) of Title 42, “Public Health and Welfare”. For a complete classification of this Act in the Code, see the Short Title Note to section 12101 of Division 42 and the tables.
Not all holders of foreign trademark registrations may file an application under Article 44(e). The owner of the registration of the foreign trademark must meet the following two conditions: If the TEAS application shows that the applicant is not invoking Article 44(e) and no other basis for registration is invoked, the examining lawyer must inquire because the application has no basis for registration. If the first examination does not reveal any objections or requirements which would otherwise require the adoption of a communication from the Office, such a request may be made by telephone or e-mail if transmission by electronic mail is permitted. The following actions must be taken based on the applicant`s response to the application: The application may be based on more than one foreign registration. The applicant must comply with all the requirements of the Trademark Act and the rules of each foreign registration on which the U.S. application is based, and indicate which goods/services are covered by which foreign registration. If there are no previous refusals, conditions or applications pending during the first examination of the application, the examining lawyer will suspend processing of the application until the foreign registration is received. The notice of suspension must contain a search clause (see TMEP § 704.02). If a paper application does not indicate whether the applicant intends to invoke Article 44(e) as an additional basis for registration, the examining lawyer must ask whether the applicant intends to rely on the basis of Article 44(e).
If the first examination does not reveal any objections or requirements which would otherwise require the adoption of a communication from the Office, such a request may be made by telephone or e-mail if transmission by electronic mail is permitted. If the applicant intends to complete the §44 basis, the examining lawyer must include a note to the file in the minutes and suspend the application until the foreign registration is received. If the applicant does not wish to complete the §44 basis, the examining lawyer must send a corresponding amendment to the examiner.
