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375.0000 Motion Pictures—Regulation 1529

Annotation 375.0886

(b) On and After September 22, 1988

(1) Generally

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375.0886 Mounting Film on Reels. A release print is a copy of a motion picture film produced on high quality stock and used for exhibition to the public. It is a release print regardless of whether it is wound on spool or reels. However, the initial winding of a release print on reels by a mounting house is taxable fabrication labor. 9/10/90; 5/29/96.