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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 181.—Treatment of Certain Qualified Film and Television Productions

Internal Revenue Bulletin 2006-20 · 2026-10-03 edition · updated 2026-10-04 · United States

A notice describes an election to treat the cost of any qualified film or television production (as defined in section 181(d)) as an expense that is not chargeable to capital account and to deduct it. See Notice 200647, page 892.

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▸Contents — Internal Revenue Bulletin 2006-20
Internal Revenue Bulletin 2006-20

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