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taxmap/pubs/p535-039.htm#en_us_publink1000144885

Film and Television Production Costs(p25)


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Film and Television Production Costs

Film and television production costs are generally capital expenses. However, you can elect to deduct costs paid or incurred for certain productions that begin after October 22, 2004. For more information, see section 181 of the Internal Revenue Code and Temporary Regulations sections 1.181-1T through 1.181-6T.
previous pagePrevious Page: Publication 535 - Business Expenses - Barrier Removal Costs
next pageNext Page: Publication 535 - Business Expenses - Amortization
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication