qualified live theatrical production
Defined in 1 place of the United States Code.
The term “qualified live theatrical production” means any production described in paragraph (2) if 75 percent of the total compensation of the production is qualified compensation (as defined in subsection (d)(3)).
Source
- 2015–present26 U.S.C. § 181Internal Revenue Code · Treatment of certain qualified film and television productions · for purposes of this section