Word

THINK GAIA

Status

Dead

Status Code

404

Status Date

Monday, February 15, 2016

Serial Number

79034844

Registration Number

3616130

Registration Date

Tuesday, May 5, 2009

Mark Type

4000

Filing Date

Wednesday, February 15, 2006

Published for Opposition

Tuesday, September 16, 2008

Cancellation Date

Monday, February 15, 2016

Trademark Owner History

SANYO ELECTRIC CO., LTD. - Original Registrant

Classifications

7 Couplings other than for land vehicles, namely, couplings, for machines, shaft couplings for machines; incubators for eggs; grinding machines; electric knives; electric hand drills; drilling machines; automatic machines for packing tablets; metalworking machines, namely, bending machines, boring machines; mine working machines, namely, mine borers; construction machines and apparatus, namely, concrete construction machines; loading and unloading machines; chemical processing machines and apparatus, namely, disintegrators, emulsifying machines; machines for the textile industry, namely, printing machines, textile tentering machines; electric sewing machines; electric machines for processing foods and beverages; lumbering, woodworking, or plywood making machines and apparatus, namely, lumbering band saws; pulp making, papermaking or paper-working machines and apparatus, namely, corrugated paperboard making machines, pulp refining machines; printing machines; industrial book binding machines; packaging or wrapping machines; packing machines; machines for processing plastics, namely, molding machines; machines for manufacturing semi-conductors; machines and apparatus for manufacturing rubber goods, namely, rubber mixing machines, rubber forming machines; stone working machines and apparatus, namely, stone polishing machines; glassware manufacturing machines; shoe making machines; leather tanning machines; tobacco manufacturing machines; painting machines, namely, paint sprayers, automatic electrostatic-paint sprayers; solar power generators, namely, solar-powered electricity generators; photovoltaic power electricity generators; wind power electricity generators; machine pumps, namely, sump pumps, vacuum pumps; compressors for machines; current generators, namely, electric generators used for generating electric currents; dynamos; electric motors other than for land vehicles, namely, for machines; non-electric prime movers, not for land vehicles, namely, solar-powered electricity generators; pneumatic or hydraulic machines and apparatus, namely, pneumatic conveyors, pneumatic pumps; starters for motors and engines; dynamo brushes; shafts, axles or spindles, namely, cam shafts, axles, and motor spindles for machines; bearings being parts of machine and not for land vehicles, namely, engine bearings, bearings for transmission shafts; shaft couplings being parts of machine and not for land vehicles; power transmissions and gearings for machines and not for land vehicles; shock absorbers for machines and not for land vehicles; springs for machines and not for land vehicles; brakes for machines and not for land vehicles; valves being parts of machines and not for land vehicles, namely, valves being parts of pumps; vacuum cleaners; vacuum cleaners for industrial purposes; washing machines for clothes, for industrial parts, and for household purposes; coin-operated washing machines for clothes, for industrial parts, and for household purposes; washing machines for laundry, namely, clothing; washing machines for industrial purposes; dishwashers; electric shoe polishers; electric machines and apparatus for wax-polishing, namely, polishing machines for use in grinding and polishing wax; vehicle washing installations; electric food blenders; electric food blenders in the shape of a bar; electric hand mixers for household purposes, and for use as kitchen machines; electric fruit presses for household purposes; electric food processors; electric grinders and crushers, for household purposes, namely, electric food grinders and food crushers; electric meat grinders for commercial, industrial and domestic use; electric food choppers for household use; electric can openers; electric kitchen tools driven by electrical motors, namely, mixers, kitchen machines, namely, electric standing mixers; elevators being lifts; elevating apparatus, namely, stair lifts, lifting installations for the transport of persons and goods; moving staircases being escalators; lifting apparatus, namely, lifting installations for the transport of persons and goods; power-operated vehicle parking apparatus in the form of a power-operated lift; agricultural implements other than hand-operated, namely, incorporators, seed drills; incubators for eggs; gardening machines and tools other than hand-operated, namely, power garden tools, namely, chippers, power-operated garden tools, namely, cultivators; fishing machines and implements, namely, power ice augers used in ice fishing; garbage disposals; power-operated curtain drawers, namely, power-operated machines for opening and closing curtains; electric lawn mowers; power-operated potters' wheels

8 Cutlery, namely, forks, spoons, knives; razors; edge tools being hand tools, namely, hand-operated lawn edgers; bladed or pointed hand tools, namely, thin-bladed kitchen knives; abrading instruments being hand instruments; sharpening instruments, namely, sharpening rods, sharpening stones; cutting tools being hand tools; fulling tools being hand tools, namely, peening hammers and shaping dies; perforating tools being hand tools; embossers being hand tools; hand-operated garden tools, namely, cultivators; hand-held files being tools; manually-operated grindstones being hand tools; blade sharpening instruments, namely, sharpening wheels for knives and blades; hand-held hoes; digging forks being spading forks; hand-held lawn rakes; hand drills being hand tools; scraping tools being hand tools, namely, scrapers; appliances and instruments for slaughtering butchers' animals, namely, butcher knives; hair clippers for personal use, electric and non-electric; eyelash curlers; manicure sets; nail files; pedicure sets; hair clippers for animals being hand instruments; tweezers; razor blades; razors, electric or non electric; razor cases; can openers, non-electric; non-electric pizza cutters; non-electric egg slicers; tableware, namely, knives, forks and spoons; non-electric knives for the preparation of food; pocket knives with multi-purpose attachments; scissors; shears for household, pocket shears; blades used as weapons; swords; police batons; bludgeons; hand-to-hand combat weapons, namely, knuckle dusters; pallet knives; braiders being hand tools; shoemakers' hand tools, namely, lasts; fireplace bellows being hand tools; guns being hand tools, namely, caulking guns, hand-powered staple guns; hand-operated pumps; insecticide atomizers being hand tools, namely, hand-operated sprayers for insecticide

9 Apparatus for recording, transmission or reproduction of sound or images; blank magnetic data carriers; automatic vending machines; cash registers, calculating machines, namely, calculators, calculating scales; fire-extinguishing apparatus for automobiles and for household use; [ data processing apparatus, namely, central processing units for processing data; computer memories; computers; laptop computers; word processors; central processing units; ] bar code readers; readers for data processing units; electronic agendas being electronic diaries; electronic pocket translators; pocket calculators; personal digital assistants (PDAs); magnetic encoders; [ interfaces for computers; microprocessors; computer software for recording, transmission, reproduction, receiving, downloading, storage and editing of sound or images; computer game programs; computer monitors; printers for use with computers; electronic printers; scanners; computer game programs, pre-recorded; computer peripheral devices; terminal adapters; computer servers; ] [ computer keyboards; computer mouses; ] mouse pads; wrist rests for use with computers; electronic pens for visual display units; downloadable electronic publications in the nature of publications, namely, magazines, books and newspapers in the field of computers and telecommunications; integrated circuit cards; blank smart cards; cash registers; calculating machines, namely, calculators; photocopiers; vending machines; coin operated gates for car parks; mechanisms for coin-operated apparatus, namely, coin counting machines; magnetically encoded identity cards; magnetic cards; magnetic data media, namely, blank magnetic data carriers; blank magnetic disks; blank magnetic tapes; blank magnetic-optical disks; blank optical disks; blank floppy computer disks; blank CD-ROMs for sound or video recording; blank hard computer disks; computer hard disk drives; pre-recorded compact disks featuring music; pre-recorded magnetic disks featuring music; pre-recorded video tapes featuring music; pre-recorded hard disks featuring music; pre-recorded optical disks featuring music; exposed photographic films; phonograph records featuring music; semiconductor memory devices in the form of cards, sticks, chips or discs; telecommunication machines and apparatus, namely, telecommunications cables and telecommunication exchangers; facsimile machines; telephone sets; radiotelephony sets; telephone answering machines; video telephones; mobile telephones; mobile computer terminals equipped with global positioning system (GPS); modems; radio receivers; high frequency apparatus, namely, high frequency switches; audio frequency apparatus, namely, electronic products for the manipulation of the frequency, time, and amplitude characteristics of audio signals, namely, audio processors; aeronautical radio communication apparatus; electric navigational instruments; navigation apparatus for vehicles being on board computers; intercom apparatus, namely, intercoms; radio vacuum tubes; apparatus and instruments for recording, transmission, reproduction, receiving, downloading, storage and editing of sound or images; personal stereos; dictating machines; electronic notice boards; rear projection televisions; liquid crystal projectors; projector screens; wireless local area networking (LAN) adapters for projectors; television apparatus for projection purposes; liquid crystal display television apparatus; plasma display panel television apparatus; tuners for satellite broadcasting; tuners for terrestrial digital broadcasting; plasma display panels; electronic blackboards and whiteboards used to capture, save, display, print, and project images; video disk players and recorders; video tape players and recorders; video cassette recorders; camcorders; digital cameras; digital video cameras; cradles for digital camera; printers for use with digital cameras; tape recorders; digital hard-disk audio players; digital hard-disk video players; digital hard-disk audio recorders; digital hard-disk video recorders; compact disk players; compact disk recorders; optical disk players; optical disk recorders; digital audio players; mini-disk recorders; mini-disk players; digital memory recorders; digital memory players; MP3 players; DVD recorders; DVD players; portable digital music players; digital voice recorders; car stereo apparatus incorporating DVD players and recorders; car stereo apparatus incorporating MP3 players; car stereo apparatus incorporating compact disk players; in-car digital video recorders; digital cameras capable of sending images to projection equipments and computer displays; loudspeakers; antennas; microphones; supervising checking apparatus and instruments, namely, apparatus for checking flight parameters; sensors, namely, timing sensors and temperature sensors; fire alarms; smoke detectors; electric buzzers, anti-theft warning apparatus, namely, theft alarms, not for vehicles; theft prevention installations, electric, namely, burglar alarms; closed-circuit television apparatus; fingerprint identification systems consisting of fingerprint inspection machines, namely, computerized time clock with fingerprint recognition; time lapse digital video recorders; CCD cameras being charge-coupled device cameras; digital video cameras adapted for security purpose; heat detecting sensors; monitoring televisions, namely, television monitors; audio/video matrix switchers for telecommunications; apparatus for biometric identification by characteristics of face, namely, computer hardware used for biometric identification, biometric readers; apparatus for biometric identification by voice, namely, computer hardware used for biometric identification and biometric readers; biometric security apparatus for identification and authentication combined with fingerprint scanners, retinal scanners, iris scanners and DNA scanners, namely, computer hardware used for biometric identification and biometric readers; digital camera storage drive units; digital frame switchers for multiple recording for security purposes, namely, automatic switching apparatus for multiple recording for security purposes; apparatus for electricity distribution, namely, electrical distribution boxes; AC/DC converters; condensers being capacitors; switch panels; electric switches; electric relays; circuit breakers; electric resistors; electric connectors; electric transformers; electric connections, namely, electric plugs, electric sockets and other contacts, namely, electrical contactors; electric light dimmers being regulators; electric or electronic remote control devices for industrial operations, namely, remote controls for radios; electric power controllers; integrated circuits; semiconductors; light emitting diodes; liquid crystal elements; semiconductor device; amplifiers; electric wires and cables; fiber optic cables; electric coils; noise filters, namely, filters for electro-magnetic interference suppression and radio frequency interference suppression; thermal printer heads; ceramic resonators; duplexers, namely, electronic automatic switching apparatus used for telecommunications; infrared sensors for temperature and liquid level; RF (radio frequency) modules; batteries; battery boxes; battery chargers; dry cells; electric accumulators; solar batteries; solar cell modules; electric ovens for laboratory use; laboratory furniture, namely, bio-clean benches for use in biological experiments; laboratory furniture, namely, clean benches for laboratory use; laboratory sinks in the nature of constant-temperature water baths for laboratory use; laboratory incubators; shaking apparatus for research purposes, namely, shaking incubators for laboratory use; biological safety cabinets for preventing biohazard for laboratory use; glassware for scientific experiments for laboratory use; ovens for laboratory experiments, namely, microwave ovens for laboratory use; photographic cameras; apparatus for drying photographic prints; cinematographic machines and apparatus; movie projectors; telescopes; microscopes; surveying apparatus and instruments; measuring apparatus and instruments for measuring length, distribution of force and pressure; weighing apparatus and instruments, namely, scales and balances; ammeters; voltmeters; magnetometers; water meters; plastic testing machines; electricity indicators; thermostats; gyrocompasses; lifejackets; fire extinguishers; gloves for protection against accidents; fire engines; gas masks; diving instruments, namely, regulators for use in scuba diving; diving suits; audiovisual teaching apparatus, namely, audiovisual regulators; vehicle drive training simulators; electric welding apparatus, namely, electric arc welders; electric door openers; electric flat irons; hair-curlers, electrically heated; ozonisers being ozonators; game apparatus, namely, video game machines adapted for use with television receivers only; egg-candlers

10 Surgical apparatus and instruments for use in general surgery; artificial limbs, eyes and teeth; gloves for medical purposes; massage apparatus; biological safety cabinets for preventing biohazard, for medical purposes, namely, for performing surgeries; bio-clean benches for medical purposes, namely, for performing surgeries; clean benches for medical purposes, namely, for performing surgeries; constant-temperature water baths for medical purposes, namely, for performing surgeries; CO2 incubators for babies for medical purposes; electrically operated beds for nursing-care use; diagnostic apparatus for medical purposes, namely, clinical diagnostic apparatus for medical purposes, electromagnetic medical diagnostic imaging apparatus; apparatus for use in medical analysis, namely, blood analysis; testing apparatus for medical purposes, namely, blood testing apparatus, eye testing apparatus; obstetric apparatus for cattle; arterial blood pressure measuring apparatus; sphygmotensionmeters; electrocardiographs; blood testing apparatus; spirometers being a medical apparatus; electric dental apparatus, namely, dental drills; orthodontic appliances; anaesthetic apparatus, namely, anaesthetic inhalers sold empty; resuscitation apparatus; apparatus for artificial respiration; defibrillators; radiological apparatus for medical purposes; roentgen apparatus for medical purposes, namely, radiation dosimeters for assessing therapeutic doses of radiation delivered to patients; apparatus and installations for the production of X-rays, for medical purposes; protection devices against X-rays, namely, lead protective apron, for medical purposes; lasers for medical purposes; dialyzers; cannulae; catheters; cases fitted for medical instruments; bed pans; basins for medical purposes; ambulance stretchers; invalids' hoists; physical exercise apparatus, for medical purposes; pumps for medical purposes, namely, breast pumps; receptacles for holding medicines; sprayers for medical purposes, namely, cleaning body cavities; syringes for medical purposes; thermometers for medical purposes; vaporizers for medical purposes, namely, electric vaporizer for upper respiratory conditions; fumigation apparatus for medical purposes, namely, fumigator for disinfecting operating rooms; furniture especially made for medical purposes, namely, operating tables; physiotherapy apparatus, namely, medical apparatus for detecting rapid eye movement and other physiological conditions in a sleeping person indicative of dreaming and for inducing partial awakening so as to cause a state of lucid dreaming; radiotherapy apparatus, namely, radiation therapy machines and related software sold as a unit; electrodes for medical use; hot air therapeutic apparatus, namely, therapeutic saunas; hot air vibrators for medical purposes, namely, vibrating apparatus used to stimulate muscles and increase strength and physical performance using hot air for health and medical purposes; bed vibrators; vibromassage apparatus, namely, electric massage appliances, namely, electric vibrating massager; electric acupuncture instruments; electric blankets for medical purposes; electric belts for medical purposes, namely, orthopedic belts, belts for attaching medical monitors to patients; esthetic massage apparatus; nursing appliances, namely, breast pumps; babies' bottles; teething rings; ear picks; artificial tympanic membranes; prosthetic and filling materials not for dental use, namely, putty for use in the replacement of bones; contraceptives, non-chemical

11 Steam generators; electric lamps; pocket searchlights; lighting apparatus for vehicles, namely, lights for vehicles; fluorescent lamps; oil lamps; boilers, other than parts of machines, namely, electrical boilers and furnace boilers; radiators for industrial air-conditioning purposes; humidifiers; atomic piles; industrial furnaces; garbage incinerator; heat accumulators; distilling units; electric cooking apparatus and installations, namely, electric cooking ovens and electric pressure cookers; electric cooking utensils, namely, electric rice cooker; electric sandwich toasters; electric deep fryers; electric pressure cookers; electric pressure cooking saucepans; electric waffle irons; hot plates; automatic bread-making machines for domestic use; electric toasters; electric toaster ovens; electric pop-up toasters; electric roasters; electromagnetic induction cookers; microwave ovens being cooking apparatus; electric cooking ovens; electric grills being cooking appliances; electric cooking pots; electric cooking stoves; gas cooking stoves; electric rice cookers; electric kettles; freezing machines and apparatus, namely, freezers; freezers; refrigerating or freezing showcases; ice machines and apparatus, namely, ice making machines; electric refrigerators; biomedical freezers other than for laboratory and medical use; blast-freezers other than for laboratory and medical use; ultra-low temperature freezers other than for laboratory and medical use; cooling appliances and installations, namely, cooling evaporators, cooling domes; air-conditioning apparatus, namely, air conditioning units; central heating and cooling systems, namely, central air-conditioning and heating installations; air cooling apparatus; hot-water space heating apparatus for industrial purposes; solar collectors for heating; solar water heaters; electric water heaters; air purifiers; dehumidifiers; air conditioners; electric fans for personal use; electric space cooling apparatus; evaporative air coolers; ceiling fans; electric or non-electric foot warmers; electric radiant heaters; electrically-heated carpets; electric blanket not for medical purposes; ventilating fans, namely, ventilating exhaust fans; range hoods; heating installations, namely, heating furnaces; gas stoves; pocket warmers, namely, non-electric pocket warmers, namely, chemically-activated heating packets for warming hands; air dryers, namely, electric hot air hand dryers; electric laundry dryers; electric futon dryers; hair dryers; electric heat pump water heaters for domestic use; hot/cold water dispensers; gas water heaters; showers; water purifying apparatus and machines; electrically heated toilet seats with bidet; dry-heat sterilizers other than for laboratory and medical use; air deodorizing apparatus, namely, electric air deodorizers; toilet seats; toilet bowls; bath tubs; disinfecting apparatus, namely, disinfectant dispensers for toilets; air deodorizing apparatus, not for personal use, namely, electric air deodorizers; water faucets, namely, tap water faucets and water faucet spouts; sewage purification treatment installations, namely, sewage purification treatment plants; temperature-controlled beverage dispensers other than for vending, for commercial purposes and for use in offices, factories, cafeterias and the like places wherein beverages are provided charge-free; high pressure steam sterilizers for research purposes; refrigerators for research purposes; dry-heat sterilizers for research purposes; biomedical freezers for research purposes; blast-freezers for research purposes; ultra-low temperature freezers for research purposes; refrigerators for storage of medicines and chemicals; refrigerating showcases for storage of medicines and chemicals; refrigerating apparatus for storage of blood, namely, refrigerators, refrigerating machines; refrigerating apparatus for transport and storage of blood, pharmaceutical preparations, vaccines and organs, namely, refrigerators and refrigerating machines; biomedical freezers for medical purposes; blast-freezers for medical purposes; ultra-low temperature freezers for medical purposes; constant temperature drying apparatus for medical purposes, namely, electric hot air hand dryers

12 Aircraft and their structural parts; aeronautical apparatus, machines and appliances, namely, aircrafts; airships; space vehicles; vessels, namely, boats and ships, and their structural parts; air cushion vehicles; railway rolling stock and their structural parts; cable transport apparatus and installations, namely, cable cars; railway carriages; automobiles and their structural parts; electric automobiles; electric boats; air bags being safety devices for automobiles; safety seats for children for vehicles; anti-glare devices for vehicles, namely, vehicle window coverings used to prevent glare; anti-skid chains for motor cars; air pumps being vehicle accessories; anti-theft alarms for vehicles; anti-theft devices for vehicles; wheel bearings for land vehicles; axles for motor vehicles; engines for land vehicles; motors for land vehicles; electric motors for land vehicles; power transmissions and gearings for land vehicles; transmissions, for land vehicles; hydraulic circuits for vehicles; shock absorbers for land vehicles; springs for land vehicles, namely, coil springs and leaf springs; brakes for vehicles; repair outfits for inner tubes, namely, adhesive rubber patches for repairing inner tubes; two-wheeled motor vehicles and their structural parts; bicycles and their structural parts; motorcycles; electric bicycles; tractors; traction engines for land vehicles; ski lifts; wheelchairs; parachutes; baby carriages; goods handling carts

The following goods "data processing apparatus, namely, central processing units for processing data; computer memories; computers; laptop computers; word processors; central processing units; interfaces for computers; microprocessors; computer software for recording, transmission, reproduction, receiving, downloading, storage and editing of sound or images; computer game programs; computer monitors; printers for use with computers; electronic printers; scanners; computer game programs, pre-recorded; computer peripheral devices; terminal adapters; computer servers;" should be deleted.
Column 6, line 25 "computer keyboards; computer mouses" should be deleted.

Trademark Events

Apr 21, 2017

Total Invalidation Processed By The Ib

Sep 16, 2016

Notification Of Effect Of Cancellation Of Intl Reg Mailed

Sep 16, 2016

Death Of International Registration

Aug 12, 2016

Total Invalidation Of Reg Ext Protection Sent To Ib

Aug 12, 2016

Invalidation Processed

Aug 11, 2016

Total Invalidation Of Reg Ext Protection Created

Dec 11, 2015

Cancelled Section 71

Jan 29, 2015

New Representative At Ib Received

Apr 10, 2014

New Representative At Ib Received

Jan 11, 2013

Final Decision Transaction Processed By Ib

Oct 13, 2010

Correction From The Ib Examined, No Action Is Needed

Oct 13, 2010

Limitation From The Ib Examined, No Action Is Needed

Oct 1, 2010

Correction Transaction Received From Ib

Oct 1, 2010

Limitation Of Goods Received From Ib

Mar 5, 2010

Certificate Of Correction Issued

Mar 5, 2010

Assigned To Paralegal

Dec 10, 2009

Limitation From The Ib Examined And Entered

Jan 27, 2010

Certificate Of Correction Issued

Jan 27, 2010

Assigned To Paralegal

Dec 11, 2009

Limitation Of Goods Received From Ib

Aug 13, 2009

Final Disposition Notice Sent To Ib

Aug 13, 2009

Final Disposition Processed

Aug 5, 2009

Final Disposition Notice Created, To Be Sent To Ib

May 5, 2009

Registered-Principal Register

Apr 30, 2009

Notification Of Possible Opposition - Processed By Ib

Apr 9, 2009

Notification Of Possible Opposition Sent To Ib

Apr 9, 2009

Notification Of Possible Opposition Created, To Be Sent To Ib

Mar 31, 2009

Extension Of Time To Oppose Process - Terminated

Oct 16, 2008

Extension Of Time To Oppose Received

Sep 16, 2008

Published For Opposition

Aug 27, 2008

Notice Of Publication

Aug 11, 2008

Law Office Publication Review Completed

Aug 7, 2008

Approved For Pub - Principal Register

Aug 7, 2008

Examiner's Amendment Entered

Aug 7, 2008

Notification Of Examiners Amendment E-Mailed

Aug 7, 2008

Examiners Amendment E-Mailed

Aug 7, 2008

Examiners Amendment -Written

Jul 28, 2008

Previous Allowance Count Withdrawn

Jul 21, 2008

Withdrawn From Pub - Og Review Query

Jun 13, 2008

Withdrawn From Pub - Og Review Query

Jun 5, 2008

Law Office Publication Review Completed

Jun 5, 2008

Assigned To Lie

Jun 5, 2008

Approved For Pub - Principal Register

May 15, 2008

Teas/Email Correspondence Entered

May 14, 2008

Correspondence Received In Law Office

May 14, 2008

Teas Response To Office Action Received

Nov 28, 2007

Attorney Revoked And/Or Appointed

Nov 28, 2007

Teas Revoke/Appoint Attorney Received

Nov 19, 2007

Non-Final Action Mailed

Nov 19, 2007

Non-Final Action Written

Nov 15, 2007

Correction From Ib Entered - No Review Required

Nov 8, 2007

Correction Transaction Received From Ib

Oct 25, 2007

Teas/Email Correspondence Entered

Oct 24, 2007

Correspondence Received In Law Office

Oct 24, 2007

Teas Response To Office Action Received

May 10, 2007

Refusal Processed By Ib

Apr 24, 2007

Non-Final Action Mailed - Refusal Sent To Ib

Apr 23, 2007

Refusal Processed By Mpu

Apr 20, 2007

Non-Final Action (Ib Refusal) Prepared For Review

Apr 19, 2007

Non-Final Action Written

Apr 6, 2007

Assigned To Examiner

Mar 26, 2007

Limitation Of Goods/Services From Ib Entered

Mar 23, 2007

Assigned To Examiner

Mar 23, 2007

New Application Entered In Tram

Mar 22, 2007

Sn Assigned For Sect 66a Appl From Ib