§ 181(d)(1)

a qualified film or television production

UNDECIDED

0 of 2 settled

  1. 1

    § 181(d)(1)

    ALL OF
    “any production described in paragraph (2)”
    “75 percent of the total compensation of the production is qualified compensation” needs Step 2 qualified compensation UNDECIDED
  2. 2

    § 181(d)(3)(A)

    qualified compensation

    ALL OF
    “compensation for services performed in the United States by actors, production personnel, directors, and producers.”