# Computer Software Under Section 199(c)(5)(B); Correction
> **IRS** · Correction to temporary regulations. · Published 2006-06-29 · Effective 2006-06-01 · 71 FR 36987
## Document
- **Document number:** E6-10248
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 36987
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-06-29
- **Effective date:** 2006-06-01
- **Treasury docket:** TD 9262
## Abstract

This document contains a correction to temporary regulations (TD 9262) that were published in the Federal Register on Thursday, June 1, 2006 (71 FR 31074) 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/06/29/E6-10248/computer-software-under-section-199c5b-correction)
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