Definition[edit | edit source]

A disk drive (also called hard drive or hard disk drive)

consists of a stack of magnetic disks on a spindle. Heads which move laterally across the disk can either record on or read information from the disk as it rotates beneath the head.[1]

Overview[edit | edit source]

The most common types of disk drives are IDE and SCSI.

References[edit | edit source]

  1. Mukerji v. Comm'r of Internal Rev., 87 T.C. No. 61, Tax Court Decisions (CCH) ¶43,469, at 3701 (Tax Ct. 1986).
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