### Question
How does the law define motion picture project?


### Answer
Under *26 U.S.C. § 3512*, **motion picture project** is defined as:

> the production of any property described in section 168(f)(3)

#### Citation:
  - *26 U.S.C. § 3512*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 25-GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES**

