IT-441 dated November 29, 1979 "Capital Cost Allowance - Certified Feature Productions and Certified Short Productions"

Where the acquisition of a certified production is financed by the issue of a non-interest bearing note, the note must be discounted to reflect...

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Discussion of the requirements for a taxpayer to be considered to be the owner of a film.

Discussion of the requirements for a taxpayer to be considered to be the owner of a film.

"A disposition of the film or tape will be considered to take place where the investor grants to a person or persons the right to distribute or...

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