qualified sound recording production
Defined in 1 place of the United States Code.
For purposes of this section, the term “qualified sound recording production” means a sound recording (as defined in section 101 of title 17, United States Code) produced and recorded in the United States.
Source
- 2025–present26 U.S.C. § 181Internal Revenue Code · Treatment of certain qualified film and television productions · for purposes of this section