In computer science, three-address code (often abbreviated to TAC or 3AC) is an intermediate code used by optimizing compilers to aid in the implementation of code-improving transformations. Each TAC instruction has at most three operands and is typically a combination of assignment and a binary operator. For example, t1 := t2 + t3. The name derives from the use of three operands in these statements even though instructions with fewer operands may occur. A refinement of three-address code is A-normal form (ANF).
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