federal_register: E7-2153

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E7-2153 Section 181-Deduction for Qualified Film and Television Production Costs Proposed Rule In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations under section 181 of the Internal Revenue Code relating to deductions for costs of producing qualified film and television productions. 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. This action is necessary to provide guidance for the application of section 181. The text of the temporary regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations. 2007-02-09 2007 2 https://www.federalregister.gov/documents/2007/02/09/E7-2153/section-181-deduction-for-qualified-film-and-television-production-costs https://www.govinfo.gov/content/pkg/FR-2007-02-09/pdf/E7-2153.pdf Treasury Department; Internal Revenue Service 497,254 In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations under section 181 of the Internal Revenue Code relating to deductions for costs of producing qualified film and television productions.... 1545-BF94

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