The law referred to in 1.27 was formulated by the US. Patent and trademark office, department of commerce.
The article of the law that is titled 37 CFR § 1.27 is one that contains the explanation of small entities and setting up status of a business as a small entity so as to be able to allow payment of small entity fees; if a determination of entitlement to small entity status as well as the notification of loss of entitlement to small entity status are need and others.
Hence, The law referred to in 1.27 was formulated by the US. Patent and trademark office, department of commerce.
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