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Above-the-lineThe term “above-the-line” refers to the calculation of the taxpayer’s adjusted gross income (AGI). If an exclusion from income occurs above-the-line, it affects the calculation of AGI. Itemized deduct [..]
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Above-the-lineIn film, those costs that occur before filming, this includes salaries of the talend and creative team (director, producer, screenwriter), plus any rights required for adapted scripts. Sometimes, abov [..]
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