PUBLIC LAW 105-206-JULY 22, 1998 112 STAT. 753 code, shall not be removed from the owner's place of business unless the owner permits, or a court orders, such removal; "(D) the software may not be copied except as necessary to perform such analysis, and the Secretary shall number all copies made and certify in writing that no other copies have been (or will be) made; "(E) at the end of the period during which the software may be used under subparagraph (A)— "(i) the software and all copies thereof shall be returned to the person from whom they were obtained and any copies thereof made under subparagraph (D) on the hard drive of a machine or other mass storage device shall be permanently deleted; and "(ii) the Secretary shall obtain from any person who analyzes or otherwise had access to such software a written certification under penalty of perjury that all copies and related materials have been returned and that no copies were made of them; "(F) the software may not be decompiled or disassembled; "(G) the Secretary shall provide to the taxpayer and the owner of any interest in such software, as the case may be, a written agreement, between the Secretary and any person who is not an officer or employee of the United States and who will analyze or otherwise have access to such software, which provides that such person agrees not to— "(i) disclose such software to any person other than persons to whom such information could be disclosed for tax administration purposes under section 6103; or "(ii) participate for 2 years in the development of software which is intended for a similar purpose as the software examined; and "(H) the software shall be treated as return information for purposes of section 6103. For purposes of subparagraph (C), the owner shall make available any necessary equipment or materials for analysis of computer software source code required to be conducted on the owner's premises. The owner of any interest in the software shall be considered a party to any agreement described in subparagraph (G). "(d) DEFINITIONS. —For purposes of this section— "(1) SOFTWARE.— The term 'software' includes computer software source code and computer software executable code. "(2) COMPUTER SOFTWARE SOURCE CODE.— The term 'computer software source code' means— "(A) the code written by a programmer using a programming language which is comprehensible to appropriately trained persons and is not capable of directly being used to give instructions to a computer; "(B) related programmers' notes, design documents, memoranda, and similar documentation; and "(C) related customer communications. "(3) COMPUTER SOFTWARE EXECUTABLE CODE.—The term 'computer software executable code' means—
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