BAUER, Circuit Judge.
This appeal requires us to decide whether a lender who advances money for the production costs of a film, the repayment of which is calculated as a percentage of the film's gross proceeds, is entitled to an investment tax credit ("ITC") under the federal tax code. The district court held that the government was entitled to summary judgment because the lender's repayment was not "solely" from the proceeds of the film. We reverse and remand for...
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