computer software executable code
Defined in 1 place of the United States Code.
The term “computer software executable code” means—
(A) any object code, machine code, or other code readable by a computer when loaded into its memory and used directly by such computer to execute instructions; and
(B) any related user manuals.
Source
- 1998–present26 U.S.C. § 7612Internal Revenue Code · Special procedures for summonses for computer software · for purposes of this section