> and develop models The debate over whether Excel counts as programming and thus software development just got a lot more heated. The question is how is "soft

> and develop models The debate over whether Excel counts as programming and thus software development just got a lot more heated. The question is how is "software" defined in the context of the tax code, in particular in the phrase "development of any software" from above. https://www.lawinsider.com/dictionary/software https://www.lawinsider.com/dictionary/software gives a couple definitions.