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EMPLOYMENT TAX

Internal Revenue Bulletin 1999-13 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 99–16, page 10. Deferred compensation; methods of accounting. This notice provides procedures for implementing a change in method of accounting to comply with section 404(a)(11) of the Code, regarding the payment of deferred compensation.

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▸Contents — Internal Revenue Bulletin 1999-13

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