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bulletin Internal Revenue›Rev. Rul. 2000-55

SECTION 4. SCOPE

Internal Revenue Bulletin 2000-52 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to all costs of computer software as defined in section 2 of this revenue procedure. This revenue procedure does not apply to any computer software that is subject to amortization as an “amortizable section 197 intangible” as defined in § 197(c) and the regulations thereunder, or to costs that a taxpayer has treated as a research and experimentation expenditure under § 174.

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▸Contents — Internal Revenue Bulletin 2000-52
Internal Revenue Bulletin 2000-52

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