Norwest Corporation and Subsidiaries - Page 38

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          existed (e.g., credit card processor versus direct access                   
          approach), they related entirely to business concerns and not               
          technical risks.                                                            
          Conclusion                                                                  
               In summary, we hold that the development of the SBS customer           
          module constituted qualified research under section 41, to the              
          extent indicated supra, and that the remaining seven internal use           
          software projects failed to satisfy the seven tests required to             
          obtain the R&E credit.                                                      
               To reflect the foregoing,                                              




                                                  Appropriate orders                  
                                             will be issued.                          

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