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Definition

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]

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

References

  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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