Willie Nelson's 'Remember the Good Times' appears on his 1985 compilation 'The IRS Tapes: Who'll Buy My Memories,' a collection of previously unreleased studio sessions recorded in the mid-1970s. The track exemplifies Nelson's signature blend of country storytelling and bluesy inflection, characteristic of his work during the mid-70s period. As part of a suite of intimate recordings, the song reflects themes of nostalgia and resilience often found in his discography. Released alongside other tracks from this era, it stands as a testament to his ability to craft poignant narratives within the acoustic country tradition, capturing the mood of a specific moment in his career without relying on polished production. The recording remains a notable song in his extensive catalog of live and studio performances.