that computer software
is inherently functional in respects that other
The current version of the Section 199 Treasury regulations starts with the general provision that DPGR includes, among other things, gross receipts "derived from the lease, rental, license, sale, exchange, or other disposition of computer software
" that is produced by the taxpayer in whole or in significant part within the United States.
Two recent decisions from the Federal Circuit affirm that not all computer software
patents are doomed, at least in the mind of the Federal Circuit.
The costs of developing computer software
(whether or not the particular software is patented or copyrighted) in many respects so closely resemble the kind of research and experimental expenditures that fall within the purview of [Sec.
1.199-3(i)(6)(v), a bank produces computer software
within the United States that enables customers to receive online banking services for a fee.
* Spending in the professional, scientific and technical services sector for ICT equipment and computer software
totaled $27 billion in 2008.
announced today that its premier tenant-screening solution, the ONLINE Rental Exchange, is now integrated with Simply Computer Software
, Inc.'s affordable housing management program called "FHA Software." This integration allows FHA Software users to view an instant credit risk decision, and run criminal background checks and eviction searches all from within FHA Software.
EVIDENCE emerged yesterday suggesting a Chinook helicopter crash which wiped out much of Northern Ireland's intelligence community could have been caused by faulty computer software
EVIDENCE has emerged suggesting a Chinook helicopter crash which wiped out much of Northern Ireland's intelligence community could have been caused by faulty computer software
NEW evidence has emerged that faulty computer software
could have led to a Chinook helicopter crash which killed 25 of Britain's top intelligence experts, it was reported.
Dubai: India's electronics and computer software
and services exports grew by 27.56 per cent in the fin-ancial year that ended on March 31, 2008, over the previous year, an Indian trade official has said.