§ 1.181-6. Effective/applicability date.
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/us/cfr/t26/s§ 1.181-6·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general. Except as otherwise provided in this section, §§ 1.181-1 through 1.181-5 apply to productions the first day of principal photography for which occurs on or after September 29, 2011. Paragraphs 1.181-1(a)(1)(ii), (a)(6), (b)(1)(ii), (b)(2)(vi), and (c)(2) of § 1.181-1 apply to productions to which section 181 is applicable and for which the first day of principal photography or in-between animation occurs on or after December 7, 2012.
(b)Pre-effective date productions. For any taxable year for which the period of limitation on refund or credit under section 6511 has not expired, the owner may apply §§ 1.181-1 through 1.181-5 to any production to which section 181 applies and for which the first day of principal photography (or in-between animation) occurred before December 7, 2012, provided the owner applies all relevant provisions of §§ 1.181-1 through 1.181-5 to the production. [T.D. 9603, 77 FR 72924, Dec. 7, 2012]
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§ 1.181-6
Effective/applicability date.
Treas. Dec.T.D. 9603
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