### Question
What does computer technology or equipment mean?


### Answer
**Computer technology or equipment** has the following meaning in *26 U.S.C. § 530*:

> 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

#### Citation:
  - *26 U.S.C. § 530*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART VIII-CERTAIN SAVINGS ENTITIES**

