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taxmap/pubs/p535-039.htm#en_us_publink1000208933

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.