business component
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 41 — for purposes of this section
The term “business component” means any product, process, computer software, technique, formula, or invention which is to be—
(i) held for sale, lease, or license, or
(ii) used by the taxpayer in a trade or business of the taxpayer.