26 U.S. Code § 4999 - Golden parachute payments
For purposes of this section, the term “excess parachute payment” has the meaning given to such term by section 280G(b).
In the case of any excess parachute payment which is wages (within the meaning of section 3401) the amount deducted and withheld under section 3402 shall be increased by the amount of the tax imposed by this section on such payment.
Section applicable to payments under agreements entered into or renewed after June 14, 1984, in taxable years ending after such date, with contracts entered into before June 15, 1984, which are amended after June 14, 1984, in any significant relevant aspect to be treated as a contract entered into after June 14, 1984, see section 67(e) of Pub. L. 98–369, set out as a note under section 280G of this title.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Golden Parachute Payments : 2001-03-09
- Definitions : 2001-02-23
- Golden Parachute Payments : 2001-02-23
- Definitions : 2000-08-25
- Golden Parachute Payments : 2000-08-25
- Definitions : 2000-07-21
- Golden Parachute Payments : 2000-07-21
- Definitions : 1999-12-10
- Golden Parachute Payments : 1999-12-10
- Definitions : 1999-10-29
- Golden Parachute Payments : 1999-10-29
- Definitions : 1999-09-10
- Golden Parachute Payments : 1999-09-10
- Definitions : 1999-05-21
- Golden Parachute Payments : 1999-05-21
- Definitions : 1999-04-16
- Golden Parachute Payments : 1999-04-16
- Definitions : 1999-04-09
- Golden Parachute Payments : 1999-04-09
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