{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s530/b/3/C","label":"computer technology or equipment","definition":"The term “computer technology or equipment” means computer software (as defined by section 197(e)(3)(B)), computer or peripheral equipment (as defined by section 168(i)(2)(B)), and fiber optic cable related to computer use.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}