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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter C - Employment Taxes and Collection of Income Tax at Source |
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Part 36 - Contract Coverage of Employees of Foreign Subsidiaries |
| § 36.3121(l)-0 - Introduction. |
| § 36.3121(l)(1)-1 - Agreements entered into by domestic corporations with respect to foreign subsidiaries. |
| § 36.3121(l)(10)-1 - Requirements in respect of liability under agreement. |
| § 36.3121(l)(2)-1 - Effective period of agreement. |
| § 36.3121(l)(3)-1 - Termination of agreement by domestic corporation or by reason of change in stock ownership. |
| § 36.3121(l)(4)-1 - Termination of agreement by Commissioner. |
| § 36.3121(l)(5)-1 - Effect of termination. |
| § 36.3121(l)(7)-1 - Overpayments and underpayments. |
| § 36.3121(l)(8)-1 - Definition of foreign subsidiary. |
| § 36.3121(l)(9)-1 - Domestic corporation as separate entity. |
| § 36.3121(l)(1)-2 - Amendment of agreement. |
| § 36.3121(l)(10)-2 - Identification. |
| § 36.3121(l)(1)-3 - Effect of agreement. |
| § 36.3121(l)(10)-3 - Returns. |
| § 36.3121(l)(10)-4 - Payment of amounts equivalent to tax. |