# Prop. Treas. Reg. § 1.181-0: Table of contents.

Proposed regulation, not in force. REG-146297-09, 76 FR 64879, published 2011-10-19 <https://www.federalregister.gov/documents/2011/10/19/2011-26972/deduction-for-qualified-film-and-television-production-costs>. Interprets 26 U.S.C. § 181.

Par. 2. Section 1.181-0 is added as follows:

[The text of this proposed amendment to § 1.181-0 is the same as the text of § 1.181-0T published elsewhere in this issue of the Federal Register .]

Par . 3. Section 1.181-1 is amended by adding paragraphs (a)(1)(ii), (a)(6), (b)(1)(ii), (b)(2)(vi) and (c)(2) to read as follows: