# Computer Software Under Section 199(c)(5)(B)
> **IRS** · Temporary regulations. · Published 2006-06-01 · Effective 2006-06-01 · 71 FR 31074
## Document
- **Document number:** 06-4828
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 31074
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-06-01
- **Effective date:** 2006-06-01
- **Treasury docket:** TD 9262
## Abstract

This document contains temporary regulations concerning the application of section 199 of the Internal Revenue Code, which provides a deduction for income attributable to domestic production activities, to certain transactions involving computer software. The regulations will affect taxpayers engaged in certain domestic production activities involving computer software. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/06/01/06-4828/computer-software-under-section-199c5b)
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