Qualified production activities definition

Qualified production activities means the production of new film, video, or digital

Qualified production activities means the production of new film, video, or digital projects produced in this state and approved by the Department of Economic Development, such as feature films, series, pilots, movies for television, commercial advertisements, music videos, interactive entertainment or sound recording projects used in feature films, series pilots, or movies for television. Such activities shall include projects recorded in this state, in whole or in part, in either short or long form, animation and music, fixed on a delivery system which includes without limitation film, videotape, computer disc, laser disc, and any element of the digital domain, from which the program is viewed or reproduced, and which is intended for multimarket commercial distribution via

Qualified production activities means the production of new film, video, or digital projects produced in this state and approved by the Department of Economic Development, including only the following: feature films, series, pilots, movies for television, televised commercial advertisements, music videos, sound recording projects used in feature films, series, pilots, or movies for television. Such activities shall include projects recorded in this state, in whole or in part, in either short or long form, animation and music, fixed on a delivery system which includes without limitation film, videotape, computer disc, laser disc, and any element of the digital domain, from which the program is viewed or reproduced, and which is intended for multimarket commercial distribution via theaters, video on demand, direct to DVD, licensing for exhibition by individual television stations, groups of stations, networks, advertiser supported sites, cable television stations, or public broadcasting stations. Such term shall not include the coverage of news and athletic events, local interest programming, instructional videos, corporate videos, or projects not originally created in Georgia.

Examples of Qualified production activities in a sentence

• Qualified production activities are defined to include manufacturing, mining, electricity and water production, film production, and domestic construction, among other activities.

• See the Partner’s Instructionsfrom rental real estate activities See Form 8582 instructions R Pensions and IRAs See the Partner’s Instructions S Reforestation expense deduction See the Partner’s Instructions T Domestic production activitiesinformation See Form 8903 instructionsU Qualified production activities income Form 8903, line 7bV Employer’s Form W-2 wages Form 8903, line 17W Other deductions See the Partner’s Instructions14.

• Accordingly, X’s NOL carryover to 2011 is $400 ($500 NOL carryover to 2010—$100 NOL used in 2010).(c) Qualified production activities in- come.

• Qualified production activities income is equal to domestic production gross receipts less the cost of goods sold and expenses properly allocable to such receipts.

• Qualified production activities income is equal to domestic production gross receipts less the cost of goods sold andexpenses properly allocable to such receipts.

• Qualified production activities include new film, video, and digital projects produced in Georgia (in whole or in part) such as feature films, series, pilots, movies for television, commercial advertisements, music videos, interactive entertainment, or sound recording projects.

• Accordingly, X’s NOL carryover to 2011 is$400 ($500 NOL carryover to 2010 - $100 NOL used in 2010).(c) Qualified production activities in- come—(1) In general.

• Qualified production activities income is income from certain production activities and services performed, including construction, engineering and architecture in the United States, and, for tax years beginning before 2017, in Puerto Rico.

• Qualified production activities income In general, “qualified production activities income” is equal to domestic production gross receipts (defined by section 199(c)(4)), reduced by the sum of: (1) the costs of goods sold that are allocable to such receipts; and (2) other expenses, losses, or deductions which are properly allocable to such receipts.

More Definitions of Qualified production activities

Qualified production activities means the production or post-production of film or video projects including feature films, series, pilots, movies for television, commercials, music videos or sound recordings used in feature films, series, pilots or movies for television, for which the film producer or film production company will be compensated and which are intended for nation-wide commercial distribution.

Qualified production activities means activities related to the preparation, planning, recording, or staging of a state certified production.

Qualified production activities means the production of new film, video, or digital projects produced in this State and approved by the department such as feature films, pilots, movies for television, commercial advertisement, and music videos. The term 'qualified production activities' does not include the production of television coverage of news and live sporting events or a production produced by a production company if records, as required by 18 USC 2257, are to be maintained by that motion picture production company with respect to any performer portrayed in that single media or multimedia program.

Qualified production activities means the production of new film, video, or digital projects produced in this state and approved by the Department of Economic Development as state certified productions