§ 1.181-0 Table of contents.

This section lists the table of contents for §§ 1.181-1 through 1.181-6. (a) Deduction. (1) In general. (2) Owner. (3) Production costs. (4) Aggregate production costs. (5) Pre-amendment production. (6) Post-amendment production. (7) Initial release or broadcast. (8) Special rule. (b) Limit on amount of aggregate production costs and amount of deduction. (1) In general. (i) Pre-amendment production. (ii) Post-amendment production. (iii) Special rules. (2) Higher limit for productions in certain areas. (i) In general. (ii) Significantly paid or incurred for live action productions. (iii) Significantly paid or incurred for animated productions. (iv) Significantly paid or incurred for productions incorporating both live action and animation. (v) Establishing qualification. (vi) Allocation. (c) Effect on depreciation or amortization of a qualified film or television production. (1) Pre-amendment production. (2) Post-amendment production. (a) Election. (1) In general. (2) Exception. (b) Time of making election. (1) In general. (2) Special rule. (3) Six-month extension. (c) Manner of making election. (1) In general. (2) Information required. (i) Initial election. (ii) Subsequent taxable years. (3) Deductions by more than one person. (d) Revocation of election. (1) In general. (2) Consent granted. (a) In general. (b) Production. (1) In general. (2) Special rules for television productions. (3) Exception for certain sexually explicit productions. (c) Compensation. (d) Qualified compensation. (e) Special rule for acquired productions. (f) Other definitions. (1) Actors. (2) Production personnel. (3) United States. (a) Recapture. (1) Applicability. (i) In general. (ii) Special rule. (2) Principal photography not commencing prior to the date of expiration of section 181. (3) Amount of recapture. (b) Recapture under section 1245. (a) In general. (b) Pre-effective date productions.