Pub. L. 112-240, tit. III, sec. 317

EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN FILM AND TELEVISION PRODUCTIONS.

EnactedYear: 2013Length: 47 wordsOfficial source
SEC. 317. EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN FILM AND TELEVISION PRODUCTIONS.(a) In General.—Subsection (f) of section 181 is amended by striking “December 31, 2011” and inserting “December 31, 2013”.(b) Effective Date.—The amendment made by this section shall apply to productions commencing after December 31, 2011.
Pub. L. 112-240, tit. III, sec. 317: EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN FILM AND TELEVISION PRODUCTIONS. | Justis AI