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26 U.S. Code 181 - Treatment of certain qualified film and
A taxpayer may elect to treat the cost of any qualified film or television production, and any qualified live theatrical production, as an expense which is
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Motion Picture Association
The Motion Picture Association (MPA) is an American trade association representing the five major film studios of the United States.
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MOTION PICTURE INDUSTRY
Jan 1, 2002 (C) All required records shall be in the English language and in ink or other indelible form, properly dated, showing month, day and year, and
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