computer software
Defined in 2 places of the United States Code.
For purposes of subparagraph (A), the term “computer software” means any program designed to cause a computer to perform a desired function. Such term shall not include any data base or similar item unless the data base or item is in the public domain and is incidental to the operation of otherwise qualifying computer software.
Source
- 1994–present26 U.S.C. § 197Internal Revenue Code · Amortization of goodwill and certain other intangibles · for purposes of this section
For purposes of this section, the term “computer software” has the meaning given to such term by section 197(e)(3)(B); except that such term shall not include any such software which is an amortizable section 197 intangible.
Source
- 1994–present26 U.S.C. § 167Internal Revenue Code · Depreciation · for purposes of this section