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TREAS/IRS RIN: 1545-BJ24 Publication ID: Fall 2010 
Title: Section 181--Post-Amendment Productions 
Abstract: Guidance under section 181 for qualified film and television productions commencing after December 31, 2007. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 181   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Tempoary Regulations  12/00/2010    
Additional Information: REG-146297-09 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 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Merged with 1545-BF94, Merged with 1545-BF95, Merged with 1545-BJ23 
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