TY - BOOK AU - Moore,Schuyler M. TI - Taxation of the entertainment industry SN - 0735502218 AV - KF 6369 .8 .E57 M66 1998 U1 - 343.7305/585791 21 PY - 1998/// CY - New York PB - Aspen Publishers KW - Entertainers KW - Taxation KW - Law and legislation KW - United States KW - Local N1 - "A Panel publication."; Includes index; 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 ER -