CFR
- Title 1 - General Provisions
- Title 2 - Grants and Agreements
- Title 3 - The President
- Title 4 - Accounts
- Title 5 - Administrative Personnel
- Title 6 - Domestic Security
- Title 7 - Agriculture
- Title 8 - Aliens and Nationality
- Title 9 - Animals and Animal Products
- Title 10 - Energy
- Title 11 - Federal Elections
- Title 12 - Banks and Banking
- Title 13 - Business Credit and Assistance
- Title 14 - Aeronautics and Space
- Title 15 - Commerce and Foreign Trade
- Title 16 - Commercial Practices
- Title 17 - Commodity and Securities Exchanges
- Title 18 - Conservation of Power and Water Resources
- Title 19 - Customs Duties
- Title 20 - Employees' Benefits
- Title 21 - Food and Drugs
- Title 22 - Foreign Relations
- Title 23 - Highways
- Title 24 - Housing and Urban Development
- Title 25 - Indians
- Title 26 - Internal Revenue
- Title 27 - Alcohol, Tobacco Products and Firearms
- Title 28 - Judicial Administration
- Title 29 - Labor
- Title 30 - Mineral Resources
- Title 31 - Money and Finance: Treasury
- Title 32 - National Defense
- Title 33 - Navigation and Navigable Waters
- Title 34 - Education
- Title 35 - Panama Canal
- Title 36 - Parks, Forests, and Public Property
- Title 37 - Patents, Trademarks, and Copyrights
- Title 38 - Pensions, Bonuses, and Veterans' Relief
- Title 39 - Postal Service
- Title 40 - Protection of Environment
- Title 41 - Public Contracts and Property Management
- Title 42 - Public Health
- Title 43 - Public Lands: Interior
- Title 44 - Emergency Management and Assistance
- Title 45 - Public Welfare
- Title 46 - Shipping
- Title 47 - Telecommunication
- Title 48 - Federal Acquisition Regulations System
- Title 49 - Transportation
- Title 50 - Wildlife and Fisheries
1.181-0T—Table of contents (temporary).
This section lists the table of contents for §§ 1.181-1T through 1.181-6T.
§ 1.181-1T;Deduction for qualified film and television production costs (temporary).
(a) Deduction.
(1) In general.
(2) Owner.
(3) Production costs.
(b) Limit on amount of production costs and amount of deduction.
(1) In general.
(2) Higher limit for productions in certain areas.
(i) In general.
(ii) Significantly incurred.
(iii) Animated film and television productions.
(iv) Productions incorporating both live action and animation.
(v) Records required.
(c) No other depreciation or amortization deduction allowed.
§ 1.181-2TElection (temporary).
(a) Time and manner of making election.
(b) Election by entity.
(c) Information required.
(1) Initial election.
(2) Subsequent taxable years.
(3) Deductions by more than one owner.
(d) Revocation of election.
(1) In general.
(2) Consent granted.
(e) Transition rules.
(1) Costs first paid or incurred prior to October 23, 2004.
(2) Returns filed after June 14, 2006, and before March 12, 2007.
(3) Information required.
§ 1.181-3TQualified film or television production (temporary).
(a) In general.
(b) Production.
(1) In general.
(2) Special rules for television productions.
(3) Exception for certain sexually explicit productions.
(c) Compensation.
(d) Qualified compensation.
(e) Special rule for acquired productions.
(f) Other definitions.
(1) Actors.
(2) Production personnel.
(3) United States.
§ 1.181-4TSpecial rules (temporary).
(a) Recapture.
(1) Applicability.
(2) Principal photography not commencing prior to January 1, 2009.
(3) Amount of recapture.
(b) Recapture under section 1245.
§ 1.181-5TExamples (temporary).
§ 1.181-6TEffective date (temporary).
(a) In general.
(b) Application of regulation project REG-115403-05 to pre-effective date productions.
(c) Special rules for returns filed for prior taxable years.
Code of Federal Regulations
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