### Question
What does tax-related computer software source code mean?


### Answer
**Tax-related computer software source code** has the following meaning in *26 U.S.C. § 7612*:

> the computer source code for any computer software program intended for accounting, tax return preparation or compliance, or tax planning

#### Citation:
  - *26 U.S.C. § 7612*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 78-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE > Subchapter A-Examination and Inspection**

