26 U.S. Code § 7612 - Special procedures for summonses for computer software
In any court proceeding to enforce a summons for any portion of software, the court may receive evidence and issue any order necessary to prevent the disclosure of trade secrets or other confidential information with respect to such software, including requiring that any information be placed under seal to be opened only as directed by the court.
The term “software” includes computer software source code and computer software executable code.
The term “owner” shall, with respect to any software, include the developer of the software.
A person shall be treated as related to another person if such persons are related persons under section 267 or 707(b).
A prior section 7612 was renumbered section 7613 of this title.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
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