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TREAS/IRS RIN: 1545-AX12 Publication ID: Spring 2011 
Title: Guidance on Cost Recovery in the Entertainment Industry 
Abstract: This regulation relates to the application of the income forecast method under section 167(g) of the Internal Revenue Code. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 167   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/31/2002  67 FR 38025   
NPRM Comment Period End  08/29/2002    
Second NPRM  12/00/2011    
Additional Information: REG-103823-99 Drafting attorney: Bernard P. Harvey 202) 622-4930 Reviewing attorney: Kathleen Reed (202) 622-4930 Treasury attorney: Eric Lucas (202) 622-0869 CC: ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Bernard P. Harvey III
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4640
Fax:855 576-2341
Email: bernard.p.harvey@irscounsel.treas.gov