The Court of Appeals for the Federal Circuit has established a new, more stringent test for business-method patents. Although U.S. patent law allows the patenting of processes, the court ruled that the protection doesn't necessarily extend to all strategies of doing business. Although the decision does not specifically address tax strategies, the court adopted many of the positions that the AICPA urged in an amicus brief, according to the AICPA, which adding that it will continue to work with Congress to amend the Patent Reform Act of 2007 to make tax strategies ineligible for patents. For the AICPA's insights on the court's ruling and how it may affect tax-strategy patents, see Journalofaccountancy.com.

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