When/How to File. 1  File the letter of protest as soon as possible after the subject application is filed and preferably before publication. Pre-publication letters of protest are accepted if the evidence is relevant and supports a reasonable ground for refusal. After publication, a letter of protest is only accepted if the evidence supports a clear error on the part of the USPTO in approving the mark for publication.
Children in College. The IRS extends the age limit for qualifying children for those in college. If your son is 23 and a full-time college student at the end of the calendar year, you can claim him on your income tax if he meets the other requirements for a qualified child. Temporary absences due to education and vacation don't count as time living away from you.
The age requirement for Qualifying Child is under age 19, or a student under age 24, or any age and permanently and totally disabled. There are no age limitations for Qualifying Relative. So if your child doesn't meet the age requirement, then you might be able to claim him/her as a Qualifying Relative.our child can be claimed from the moment of birth. Even if the child lived only for a moment, you can claim a dependent exemption for that child as long as it was a live birth.