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Petitioner does not directly engage in any significant
activities with regard to a rental list transaction. The only
activities in which petitioner directly engages are review of the
promotional materials and occasional approval of list rental
transactions. As we discussed above, such activities are
royalty-related activities.
Triplex
Triplex's activities include: (1) Printing a copy of
petitioner's list on the medium chosen by the mailer; (2)
performing the special selections chosen by the mailer; and (3)
shipping the completed order to the mailer.
As we discussed above, producing an intangible in tangible
form is necessary for the exploitation of the intangible.
Mailers that order petitioner's list on magnetic tape, instead
of, for example, on Cheshire labels, still receive only the one-
time right to mail to the names and addresses on the rental list.
It appears to us that the medium itself is of little or no value
to the mailer without the information it contains. Moreover, the
provision of the list on various media is also customary within
the mailing list industry and consistent with the rental of a
mailing list for one-time use only. Accordingly, we conclude
that Triplex's activities in printing a copy of petitioner's list
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