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Internal Revenue Bulletin:  2004-24 

June 14, 2004 


Table of Contents

Rev. Proc. 2004-36 Rev. Proc. 2004-36

This procedure provides a safe harbor method of accounting that allows film producers to amortize certain creative property costs ratably over a period of 15 years beginning in the year the creative property costs are written off for book purposes under AICPA Statement of Position (SOP) 00-2, “Accounting for Producers or Distributors of Film.” Rev. Proc. 2002-9 modified and amplified.

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