computer software source code

(2) Computer software source code The term “computer software source code” means— (A) the code written by a programmer using a programming language which is comprehensible to appropriately trained persons and is not capable of directly being used to give instructions to a computer; (B) related programmers’ notes, design documents, memoranda, and similar documentation; and (C) related customer communications.

Source

26 USC § 7612(d)(2)


Scoping language

For purposes of this section
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