### Question
What does computer software mean?


### Answer
**Computer software** has the following meaning in *26 U.S.C. § 167*:

> given to such term by section 197(e)(3)(B); 

#### Citation:
  - *26 U.S.C. § 167*
  - 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**

