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on the medium chosen by the mailer are royalty-related
activities.
Special selections are the means by which a mailer further
narrows the types of individuals and entities whose names will
appear on the list that the mailer orders. Certain mailers may
prefer a list consisting of only the names of female donors,
while others may prefer only the names of individuals or entities
within a specific State or ZIP code. The essence of a mailer's
order is the one-time right to use a portion of petitioner's
mailing list. We conclude that there is no significant
difference between, on the one hand, the rental of a list
consisting of all of the names of petitioner's supporters and, on
the other hand, the rental of a list consisting of only
petitioner's female supporters or, for example,8 the rental of a
list consisting of only the names of petitioner's male supporters
between the ages of 20 and 25 who reside in a particular ZIP
code. The culling out or special selection of certain names is
ancillary to the maintenance and exploitation of the list. Cf.
Glen O'Brien Movable Partition Co. v. Commissioner, 70 T.C. 492,
502 (1978) ("Where services are performed subsidiary and
ancillary to the transfer of patent rights and proprietary know-
how, they take on the nature of the patent rights and know-how as
8 Petitioner does not offer age as a special selection.
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