Software Trade Secrets Protection Act of 1997

Summary

Software Trade Secrets Protection Act of 1997 - Amends the Internal Revenue Code to prohibit requiring the submission of, or examination of, a computer source code for any computer software program, unless: (1) there is an inquiry into any offense connected with the administration or enforcement of the internal revenue laws; or (2) the program is owned by the taxpayer, used exclusively by the taxpayer, and is not for commercial distribution. Sets forth provisions providing for the protection of executable computer software which is treated as a return or return information.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 9 October 1997

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• Introduced in House (PDF)

  Introduced in House · EN · 9 October 1997

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• Introduced in House

  summary · EN · 9 October 1997

  Open at official source

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