Internal Revenue Service September 30, 2011 – Federal Register Recent Federal Regulation Documents

Deduction for Qualified Film and Television Production Costs
Document Number: 2011-24930
Type: Rule
Date: 2011-09-30
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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.