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Tax Laws and Regulations - Entertainment

 

Revenue Rulings
Revenue Procedures

Court Cases Listed by Subject

Abandonment of Motion Picture Contract
Accrued Deferred Compensation
Activity Engaged In/Not Engaged In For Profit
Advance Payments/Income
At Risk
Depreciation/Method/Placed in Service
Existence of a Permanent Establishment
Expense vs. Capitalization
License vs. Sale of Film Rights
Life of License
Nature of Gain on Sale
Ownership Of Film Rights/Burdens And Benefits Of Ownership
Participations/Residuals
Royalties
Tangibles vs. Intangibles