computer software source code
Defined in 1 place of the United States Code.
The term “computer software source code” means—
(A) the code written by a programmer using a programming language which is comprehensible to appropriately trained persons and is not capable of directly being used to give instructions to a computer;
(B) related programmers’ notes, design documents, memoranda, and similar documentation; and
(C) related customer communications.
Source
- 1998–present26 U.S.C. § 7612Internal Revenue Code · Special procedures for summonses for computer software · for purposes of this section