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Code · STATUTE-COMPILATIONS · American Taxpayer Relief Act of 2012 · Sec. 317

Sec. 317. EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN FILM AND TELEVISION PRODUCTIONS

58 words·~1 min read·/statute-compilations/comps-10390/sec-317

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## SEC. 317 EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN FILM AND TELEVISION PRODUCTIONS ###
(a)In General Subsection
(f)of section 181 is amended by striking “December 31, 2011” and inserting “December 31, 2013”. ###
(b)Effective Date **[**[26 U.S.C. 181 note](/us/usc/t26/s181)**]** The amendment made by this section shall apply to productions commencing after December 31, 2011.
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Sec. 317
EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN FILM AND TELEVISION PRODUCTIONS
U.S.C.§ 181
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