The link literally says that:
> For purposes of this section, any amount paid or incurred in connection with the development of any software shall be treated as a research or experimental expenditure.
> For purposes of this section, any amount paid or incurred in connection with the development of any software shall be treated as a research or experimental expenditure.
> (a)In general > In the case of a taxpayer’s specified research or experimental expenditures for any taxable year—
So if you are not doing "research or experimental expenditures", all of the specifications in this section do not apply to you.