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The Domestic Production Activities Deduction for Computer Software.        6 
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<br/><br/>   Abstract :      Section 199 generally provides for an extra deduction of 9% of the income from certain production activities, in addition to the otherwise allowable deduction for production costs. With the resulting increased business activity and technological advances being made in software development (especially in the field of accounting), and the new methods of distribution, it is increasingly important for tax practitioners to be familiar with the rules for the domestic production activities deduction for computer software, which are specialized and require some unique considerations. Computer software is qualified production property, and thus gross receipts derived from computer software may give rise to qualified production activity income. It is important to know which ancillary services or incidentals are included within the term computer software because amounts received for such things will increase qualifying domestic production gross receipts and be a positive factor in computing the deduction allowed by Section 199. 
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