### Question
How does Computation of Taxable Income define writer?


### Answer
Under *26 U.S.C. § 263A*, **writer** is defined as:

> any individual if the personal efforts of such individual create (or may reasonably be expected to create) a literary manuscript, musical composition (including any accompanying words), or dance score

#### Citation:
  - *26 U.S.C. § 263A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

