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Paperback Entertainment Industry - Important 1040 Issues: IRS Audit Techniques Guide Book

ISBN: 1304134121

ISBN13: 9781304134127

Entertainment Industry - Important 1040 Issues: IRS Audit Techniques Guide

In the film industry, employees are categorized as "above" or "below the line." Above the line employees are thought of as creative talent; while, below the line generally refers to technicians and support services (although it includes set designers and artists). The "line" is an accounting demarcation used in developing the budget for production. Some above the line costs are incurred even before a film goes into the production stage. Above the...

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