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


### Answer
The term **computer software** is defined in *26 U.S.C. § 167* as the following:

> 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**

