electronic scrap
Defined in 1 place of the United States Code.
For purposes of clause (i), the term “electronic scrap” means—
(I) any cathode ray tube, flat panel screen, or similar video display device with a screen size greater than 4 inches measured diagonally, or
(II) any central processing unit.
Source
- 2008–present26 U.S.C. § 168Internal Revenue Code · Accelerated cost recovery system · for purposes of this section