Organizational Costs and Start-Up Costs: Statement of ...

Deductible business expenses; and • Special rules for reporting vacation home rentals. For more information, go to the new Gig Economy Tax Center at IRS.gov/Gig. Film and television and live theatrical pro-duction costs. The election to expense cer-tain costs of qualified film, television, and live theatrical productions has been extended to in- ................
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