Deduction for Qualified Film and Television Production Costs
other · IRS · Rule · Published 2011-09-30 · Effective 2011-09-29 · 76 FR 60721
Document
Document number
2011-24930
Federal Register citation
76 FR 60721
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2011-09-30
Effective date
2011-09-29
Treasury docket
TD 9551
Abstract
This document contains final regulations relating to deductions for the costs of producing qualified film and television productions. These final regulations reflect changes to the law made by the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005, and affect persons that produce film and television productions within the United States.