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PLR |
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1980); PLR 7950044; PLR 8108112; PLR 8305091; PLR 8334014; PLR 8339081; PLR 8529030; PLR 8530012; PLR 8624054; PLR 8635040; PLR 8645062; PLR 8751023; PLR 8806081; PLR 8830006; PLR 8909012; PLR 8924006; PLR 8924034; PLR 8945043; PLR 9014028; PLR 9023046; PLR 9045058; PLR 9105039; PLR 9112026; PLR 9124058; PLR 9127023; PLR 9132020; PLR 9220046; PLR 9223027; PLR 9320010; PLR 9331018; PLR 9335045; PLR 9441018; PLR 9541025; PLR 200011041. PLR also handles in-flight radio programming for Air Force One, Air Force Two, and United Airlines. We have taken the position, as set out in PLR 9842006, that an allocation may be appropriate under certain circumstances where it is clear that a portion of the payment was for the purpose of terminating an unprofitable contract and where the amount paid to terminate the contract is ascertainable. |
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