Treasury Regulations · 26 CFR
§ 1.181-0. Table of contents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 181
Cite as 26 CFR § 1.181-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 30, 2011 by T.D. 9551
- Last amended
- December 7, 2012 by T.D. 9603
- Issued under
- 26 U.S.C. § 181
- Length
- 336 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 6 regulations; cited by 0
This section lists the table of contents for §§ 1.181-1 through 1.181-6.
(a) Deduction.
(1) In general.
(2) Owner.
(3) Production costs.
(4) Aggregate production costs.
(5) Pre-amendment production.
(6) Post-amendment production.
(7) Initial release or broadcast.
(8) Special rule.
(b) Limit on amount of aggregate production costs and amount of deduction.
(1) In general.
(i) Pre-amendment production.
(ii) Post-amendment production.
(iii) Special rules.
(2) Higher limit for productions in certain areas.
(i) In general.
(ii) Significantly paid or incurred for live action productions.
(iii) Significantly paid or incurred for animated productions.
(iv) Significantly paid or incurred for productions incorporating both live action and animation.
(v) Establishing qualification.
(vi) Allocation.
(c) Effect on depreciation or amortization of a qualified film or television production.
(1) Pre-amendment production.
(2) Post-amendment production.
§ 1.181-2 Election to deduct production costs.(a) Election.
(1) In general.
(2) Exception.
(b) Time of making election.
(1) In general.
(2) Special rule.
(3) Six-month extension.
(c) Manner of making election.
(1) In general.
(2) Information required.
(i) Initial election.
(ii) Subsequent taxable years.
(3) Deductions by more than one person.
(d) Revocation of election.
(1) In general.
(2) Consent granted.
§ 1.181-3 Qualified film or television production.(a) In general.
(b) Production.
(1) In general.
(2) Special rules for television productions.
(3) Exception for certain sexually explicit productions.
(c) Compensation.
(d) Qualified compensation.
(e) Special rule for acquired productions.
(f) Other definitions.
(1) Actors.
(2) Production personnel.
(3) United States.
§ 1.181-4 Special rules.(a) Recapture.
(1) Applicability.
(i) In general.
(ii) Special rule.
(2) Principal photography not commencing prior to the date of expiration of section 181.
(3) Amount of recapture.
(b) Recapture under section 1245.
§ 1.181-5 Examples. § 1.181-6 Effective/applicability date.(a) In general.
(b) Pre-effective date productions.
[T.D. 9551, 76 FR 60724, Sept. 30, 2011, as amended by T.D. 9603, 77 FR 72924, Dec. 7, 2012]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9603 (77 FR 72924)
- Issued by T.D. 9551 (76 FR 60724)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Itemized Deductions for Individuals and Corporations (Continued)
Nearby sections
- § 1.179C-1 Election to expense certain refineries.
- § 1.179D-3 Rules relating to the increased deduction for prevailing wage and apprenticeship.
- § 1.180-1 Expenditures by farmers for fertilizer, etc.
- § 1.180-2 Time and manner of making election and revocation.
- § 1.181-0 Table of contents.
- § 1.181-1 Deduction for qualified film and television production costs.
- § 1.181-2 Election to deduct production costs.
- § 1.181-3 Qualified film or television production.
- § 1.181-4 Special rules.