computer technology or equipment
Defined in 1 place of the United States Code.
The term “computer technology or equipment” means computer software (as defined by section 197(e)(3)(B)), computer or peripheral equipment (as defined by section 168(i)(2)(B)), and fiber optic cable related to computer use.
Source
- 2018–present26 U.S.C. § 530Internal Revenue Code · Coverdell education savings accounts · for purposes of this section