### Question
How is the "computer software" defined?


### Answer
The term **computer software** is defined in *26 U.S.C. § 197* as follows -

> any program designed to cause a computer to perform a desired function

#### Citation:
  - *26 U.S.C. § 197*
  - 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**

