Tax
Dec. 1, 2004
Audio-Visual Work Benefits From Provision for Write-Off
Focus Column - Tax Law - Schuyler M. Moore - The 2004 Tax Act showered gifts on the film industry, but none is more striking than new Internal Revenue Code Section 181, which permits taxpayers to elect a 100 percent write-off for the cost of certain audio-visual works, regardless of what media they are destined for, from theatrical to television to DVD.
Focus Column
Tax Law
Schuyler M. Moore
The 2004 Tax Act showered gifts on the film industry, but n...
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