Treasury Regulations · 26 CFR
§ 1.181-6. Effective/applicability date.
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 § 1.181-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 7, 2012 by T.D. 9603
- Issued under
- 26 U.S.C. § 181
- Length
- 172 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 3
¶(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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Cited by 3 other regulations
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.
- Issued by T.D. 9603 (77 FR 72924)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Itemized Deductions for Individuals and Corporations (Continued)
Nearby sections
- § 1.181-2 Election to deduct production costs.
- § 1.181-3 Qualified film or television production.
- § 1.181-4 Special rules.
- § 1.181-5 Examples.
- § 1.181-6 Effective/applicability date.
- § 1.182-1 Expenditures by farmers for clearing land; in general.
- § 1.182-2 Definition of “the business of farming.”
- § 1.182-3 Definition, exceptions, etc., relating to deductible expenditures.
- § 1.182-4 Definition of “land suitable for use in farming”, etc.