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Tax Code 181

INVESTORS

Section 181 U.S. Tax Code
100% Tax Deduction
for motion picture production
Domestic Film Production Incentive Program
Revised Section 181 of the Internal Revenue Code
Congressional Research Service Summary (courtesy of DGA)
Section 181 published IRS tax code regulation (.pdf file): (2007)
Section 181 published IRS Example Scenarios (.pdf file): (2007)
IRS Tax Code Link for Section 181 (2007)
*Section 181 Extensions for 2010-2011:
SEC. 744. SPECIAL EXPENSING RULES FOR CERTAIN FILM AND TELEVISION PRODUCTIONS.
(a) In general.-Subsection (f) of section 181 is amended by striking “December 31, 2009” and Inserting “December 31, 2011”. 111th Congress, House
and Senate: (.pdf files)