What this question asks

Part 2 of 4 - Technological in Nature.

Section 41 requires reliance on a hard-science discipline. For software, that is computer science. But 'computer science' alone is too broad; the binder needs to name the specific subdomain - distributed systems, NLP, cryptography, compilers, etc.

Why it is on the rubric

Statute: 26 U.S.C. § 41(d)(1)(B)(i).

This question implements Technological in Nature from 26 U.S.C. § 41(d)(1)(B)(i). The binder scores every claimed business component against this question and pairs the answer with cited evidence from your repositories.

Evidence the binder accepts

These are the artifact types the binder ingests to answer this question for a given business component.

  • Documented tech stack (README, ARCHITECTURE)
  • Design documents (internal)
  • Named algorithms in code comments or design docs

What weak vs strong evidence looks like

Weak evidence does not disqualify the component on its own; the binder will flag the gap and ask for a stronger artifact if one exists.

Weak signal

  • Generic 'we wrote code'.

Strong signal

  • Specific computer-science subdomain (e.g., distributed systems, IR, NLP, compilers).

Other rubric questions under Technological in Nature

All questions under Part 2 (Technological in Nature) score the same business component:

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