Deduction for Qualified Film and Television Production Costs
other · IRS · Rule · Published 2012-12-07 · Effective 2012-12-07 · 77 FR 72923
Document
Document number
2012-29630
Federal Register citation
77 FR 72923
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2012-12-07
Effective date
2012-12-07
Treasury docket
TD 9603
Abstract
This document contains final regulations relating to deductions for the cost of producing qualified film and television productions. These final 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.