The Law Library

Section 181-Deduction for Film and Television Production Costs (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library

Section 181-Deduction for Film and Television Production Costs (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Section 181-Deduction for Film and Television Production Costs (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains temporary regulations relating to deductions for the cost of producing film and television productions under section 181. These temporary 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 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. This book contains: - The complete text of the Section 181-Deduction for Film and Television Production Costs (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section