Part 36—Contract Coverage of Employees of Foreign Subsidiaries

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 36

Sections

• 36.3121(l)-0
  § 36.3121(l)-0 Introduction.
• 36.3121(l)(1)-1
  § 36.3121(l)(1)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
• 36.3121(l)(1)-2
  § 36.3121(l)(1)-2 Amendment of agreement.
• 36.3121(l)(1)-3
  § 36.3121(l)(1)-3 Effect of agreement.
• 36.3121(l)(2)-1
  § 36.3121(l)(2)-1 Effective period of agreement.
• 36.3121(l)(3)-1
  § 36.3121(l)(3)-1 Termination of agreement by domestic corporation or by reason of change in stock ownership.
• 36.3121(l)(4)-1
  § 36.3121(l)(4)-1 Termination of agreement by Commissioner.
• 36.3121(l)(5)-1
  § 36.3121(l)(5)-1 Effect of termination.
• 36.3121(l)(7)-1
  § 36.3121(l)(7)-1 Overpayments and underpayments.
• 36.3121(l)(8)-1
  § 36.3121(l)(8)-1 Definition of foreign subsidiary.
• 36.3121(l)(9)-1
  § 36.3121(l)(9)-1 Domestic corporation as separate entity.
• 36.3121(l)(10)-1
  § 36.3121(l)(10)-1 Requirements in respect of liability under agreement.
• 36.3121(l)(10)-2
  § 36.3121(l)(10)-2 Identification.
• 36.3121(l)(10)-3
  § 36.3121(l)(10)-3 Returns.
• 36.3121(l)(10)-4
  § 36.3121(l)(10)-4 Payment of amounts equivalent to tax.