active business computer software royalties

(1) In general For purposes of this section, the term “active business computer software royalties” means any royalties— (A) received by any corporation during the taxable year in connection with the licensing of computer software, and (B) with respect to which the requirements of paragraphs (2), (3), (4), and (5) are met.


26 USC § 543(d)(1)

Scoping language

For purposes of this section
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