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Title 26 Part 36

Title 26 → Chapter I → Subchapter C → Part 36

Electronic Code of Federal Regulations e-CFR

Title 26 Part 36

Title 26Chapter ISubchapter CPart 36


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

PART 36—CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES

rule
§36.3121(l)-0
Introduction.
§36.3121(l)(1)-1
Agreements entered into by domestic corporations with respect to foreign subsidiaries.
§36.3121(l)(1)-2
Amendment of agreement.
§36.3121(l)(1)-3
Effect of 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)(10)-1
Requirements in respect of liability under agreement.
§36.3121(l)(10)-2
Identification.
§36.3121(l)(10)-3
Returns.
§36.3121(l)(10)-4
Payment of amounts equivalent to tax.