LB&I Tier III Issue: Carriage/Launch Fees Paid to Cable Satellite/Television Operators by Programmers/Content Providers
Carriage/Launch Fees Paid to Cable Satellite/Television Operators by Programmers/Content Providers
Industry: Communications, Technology & Media
Cable television operators, commonly referred to as multiple system operators (MSO), may receive cash incentives, referred to as launch fees, in connection with the execution of long-term affiliation agreements. The issue is whether the launch fee payment may be deferred under Revenue Procedure 71-21, 1971-2 C.B. 549, and taken into income over the agreement period.
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Issue Tiering - LB&I
Page Last Reviewed or Updated: 2013-03-23
