computer

(ii)The term “computer” means 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.

Source

26 USC § 168(i)(2)(B)(ii)


Scoping language

For purposes of this paragraph
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