### Question
Can you define what related peripheral equipment means?


### Answer
**Related peripheral equipment** is defined as the following in *26 U.S.C. § 168*:

> any auxiliary machine (whether on-line or off-line) which is designed to be placed under the control of the central processing unit of a computer

#### Citation:
  - *26 U.S.C. § 168*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

