### Question
Can you define what computer means?


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

> a programmable electronically activated device which—



(I) is capable of accepting information, applying prescribed processes to the information, and supplying the results of these processes with or without human intervention, and



(II) consists of a central processing unit containing extensive storage, logic, arithmetic, and control capabilities

#### 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**

