Internal Revenue Bulletin:  2011-47 

November 21, 2011 

INCOME TAX


T.D. 9551 T.D. 9551

Final regulations under section 181 of the Code provide rules that relate to deductions for the costs of producing qualified film and television productions. The regulations reflect changes to the law made by the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005, and affect persons that produce film and television productions within the United States.

T.D. 9552 T.D. 9552

Final, temporary, and proposed regulations under section 181 of the Code relate to deductions for the costs of producing qualified film and television productions that are specific to productions commending after December 31, 2007.

REG-146297-09 REG-146297-09

Final, temporary, and proposed regulations under section 181 of the Code relate to deductions for the costs of producing qualified film and television productions that are specific to productions commending after December 31, 2007.

Rev. Proc. 2011-55 Rev. Proc. 2011-55

This procedure announces where certain state housing finance agencies and HUD should send to the IRS the information required by Notice 2011-14, 2011-11 I.R.B. 544. This procedure also advises those agencies and HUD of Form 1098-MA, Mortgage Assistance Payments, which they may, at their option, use to provide to homeowners and the IRS the information required by Notice 2011-14.


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