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  <titleInfo>
    <title>Taxation of the entertainment industry</title>
  </titleInfo>
  <name type="personal">
    <namePart>Moore, Schuyler M.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nyu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>Aspen Publishers</publisher>
    <dateIssued>1998</dateIssued>
    <edition>1999 ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxiv, 394 pages forms 26 cm</extent>
  </physicalDescription>
  <tableOfContents>Fundamental characterization issues -- Choice of entry -- Income recognition, timing, and characterization -- Deductions, depreciation, and the investment tax credit -- Wage withholding -- Foreign production and distribution -- U.S. tax and withholding on foreign persons -- Financing using domestic tax shelters -- Other financing methods -- Tax planning for talent -- California taxation -- The sports industry -- The music industry -- Forms.</tableOfContents>
  <note type="statement of responsibility">Schuyler M. Moore.</note>
  <note>"A Panel publication."</note>
  <note>Includes index.</note>
  <subject authority="lcsh">
    <topic>Entertainers</topic>
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="Local">
    <topic>Entertainers</topic>
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
  </subject>
  <subject authority="Local">
    <geographic>United States</geographic>
  </subject>
  <classification authority="lcc">KF 6369 .8 .E57 M66 1998</classification>
  <classification authority="ddc" edition="21">343.7305/585791</classification>
  <identifier type="isbn">0735502218</identifier>
  <identifier type="isbn">9780735502215</identifier>
  <identifier type="lccn">98037117</identifier>
  <recordInfo>
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    <recordCreationDate encoding="marc">980813</recordCreationDate>
    <recordChangeDate encoding="iso8601">20160527200739.0</recordChangeDate>
    <recordIdentifier source="OCoLC">221844</recordIdentifier>
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