Versions of See prior versions of a law on LawServer 2024 26 CFR 7.48-2 – Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975 2023 26 CFR 7.48-2 – Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975 2022 26 CFR 7.48-2 – Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975 2021 26 CFR 7.48-2 – Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975 2015 26 CFR 7.48-2 – Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975 2014 26 CFR 7.48-2 – Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975