bulletin Internal Revenue›Rev. Rul. 2000-55
SECTION 7. LEASED OR LICENSED
Internal Revenue Bulletin 2000-52 · 2026-10-03 edition · updated 2026-10-04 · United States
COMPUTER SOFTWARE
Where a taxpayer leases or licenses computer software for use in the taxpayer’s trade or business, the Service will not disturb a deduction properly allowable under the provisions of § 1.162–11 as rental. However, an amount described in § 1.162–11 is not currently deductible if, without regard to § 1.162–11, the amount is properly chargeable to capital account. See § 1.197–2(a)(3).
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