(2) Tests to be applied separately to each business component For purposes of this subsection— (A) In general Paragraph (1) shall be applied separately with respect to each business component of the taxpayer. (B) Business component defined The term “business component” means any product, process, computer software, technique, formula, or invention which is to be— (i) held for sale, lease, or license, or (ii) used by the taxpayer in a trade or business of the taxpayer. (C) Special rule for production processes Any plant process, machinery, or technique for commercial production of a business component shall be treated as a separate business component (and not as part of the business component being produced).
Definition: business component from 26 USC § 41(d)(2) | LII (2024)
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