# Deduction for Qualified Film and Television Production Costs
> **IRS** · Final and temporary regulations. · Published 2011-10-19 · Effective 2011-10-18 · 76 FR 64816
## Document
- **Document number:** 2011-26973
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 64816
- **CFR reference:** 26 CFR 1
- **Publication date:** 2011-10-19
- **Effective date:** 2011-10-18
- **Treasury docket:** TD 9552
## Abstract

This document contains final and temporary regulations relating to deductions for the cost of producing film and television productions. These temporary regulations reflect changes to the law made by the Tax Extenders and Alternative Minimum Tax Relief Act of 2008, and affect taxpayers that produce films and television productions within the United States. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/10/19/2011-26973/deduction-for-qualified-film-and-television-production-costs)
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