Pub. L. 94–455, title II, § 210(a)90 Stat. 1544Pub. L. 95–600, title VII, § 701(m)(2)92 Stat. 2907Pub. L. 97–354, § 5(a)(25)96 Stat. 1694Section, added , , ; amended , , ; , , , related to certain expenditures incurred in the production of films, books, records, or similar property.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 803 of Pub. L. 99–514section 7831(d)(2) of Pub. L. 101–239section 263A of this titleIf any interest costs incurred after , are attributable to costs incurred before , the repeal of this section is applicable to such interest costs only to the extent such interest costs are attributable to costs which were required to be capitalized under section 263 of the Internal Revenue Code of 1954 and which would have been taken into account in applying section 189 of the Internal Revenue Code of 1954 (as in effect before its repeal by ) or, if applicable, section 266 of such Code, see , set out as an Effective Date note under .
section 803(d) of Pub. L. 99–514section 263A of this titleRepeal applicable to costs incurred after , in taxable years ending after such date, except as otherwise provided, see , set out as an Effective Date note under .