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Which of the following is not immune from state income taxation, even if P.L. 86-272 is in effect?
System Software
The set of programs that enables a computer’s hardware devices and application software to work together; it includes the operating system and utility programs.
Operating System
Software that manages computer hardware and software resources and provides common services for computer programs.
Trash
A receptacle or area designated for the disposal of waste materials.
Windows Utility Program
A software tool provided by the Windows operating system to perform maintenance, configuration, and monitoring tasks.
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