federal_register: E8-4575

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
E8-4575 Qualified Films Under Section 199 Rule This document contains final regulations involving the deduction for income attributable to domestic production activities under section 199. The final regulations revise certain rules and examples relating to the definitions of a qualified film produced by the taxpayer under section 199(c)(4)(A)(i)(II) and (c)(6) and an expanded affiliated group under section 199(d)(4). The final regulations affect taxpayers who produce qualified films and taxpayers who are members of expanded affiliated groups. 2008-03-07 2008 3 https://www.federalregister.gov/documents/2008/03/07/E8-4575/qualified-films-under-section-199 https://www.govinfo.gov/content/pkg/FR-2008-03-07/pdf/E8-4575.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations involving the deduction for income attributable to domestic production activities under section 199. The final regulations revise certain rules and examples relating to the definitions of a qualified film... 1545-BG33

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