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Capital Gain Treatment of a Sale of Computer Software by
by PT Beach 1983 Cited by 6 A sale of computer software will qualify for long-term capital gain treatment if the software is a capital asset and the transaction satisfies both the sale or
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Sales And Use Tax Law - Section 6010.9 - CDTFA - CA.gov
Custom computer programs not exempt when resold. Once a computer program has been created and is in possession of the original customer, a subsequent sale can
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Statement of Position 98-1 Accounting for the Costs of
using and selling computer software creates a rebuttable presumption that any software developed by that entity is intended for sale, lease, or other marketing,.
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