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IRS.gov Website
Publication 535
taxmap/pubs/p535-037.htm#en_us_publink1000208933

Film and Television Production Costs(p26)

rule
Film and television production costs are generally capital expenses. However, you can elect to deduct costs paid or incurred for certain productions commencing before January 1, 2014. For more information, see section 181 of the Internal Revenue Code and the related Treasury Regulations.