Title 26

PART 36

Part 36 - Contract Coverage Of Employees Of Foreign Subsidiaries

PART 36 - CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES Authority:Secs. 3121, 7805, 68A Stat. 417, as amended, 917; 26 U.S.C. 3121, 7805. Source:T.D. 6145, 20 FR 6577, Sept. 8, 1955; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

26:17.0.1.1.7.0.15.1SECTION 36.3121(l)-0
   36.3121(l)-0 Introduction.
26:17.0.1.1.7.0.15.2SECTION 36.3121(l)(1)-1
   36.3121(l)(1)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
26:17.0.1.1.7.0.15.3SECTION 36.3121(l)(1)-2
   36.3121(l)(1)-2 Amendment of agreement.
26:17.0.1.1.7.0.15.4SECTION 36.3121(l)(1)-3
   36.3121(l)(1)-3 Effect of agreement.
26:17.0.1.1.7.0.15.5SECTION 36.3121(l)(2)-1
   36.3121(l)(2)-1 Effective period of agreement.
26:17.0.1.1.7.0.15.6SECTION 36.3121(l)(3)-1
   36.3121(l)(3)-1 Termination of agreement by domestic corporation or by reason of change in stock ownership.
26:17.0.1.1.7.0.15.7SECTION 36.3121(l)(4)-1
   36.3121(l)(4)-1 Termination of agreement by Commissioner.
26:17.0.1.1.7.0.15.8SECTION 36.3121(l)(5)-1
   36.3121(l)(5)-1 Effect of termination.
26:17.0.1.1.7.0.15.9SECTION 36.3121(l)(7)-1
   36.3121(l)(7)-1 Overpayments and underpayments.
26:17.0.1.1.7.0.15.10SECTION 36.3121(l)(8)-1
   36.3121(l)(8)-1 Definition of foreign subsidiary.
26:17.0.1.1.7.0.15.11SECTION 36.3121(l)(9)-1
   36.3121(l)(9)-1 Domestic corporation as separate entity.
26:17.0.1.1.7.0.15.12SECTION 36.3121(l)(10)-1
   36.3121(l)(10)-1 Requirements in respect of liability under agreement.
26:17.0.1.1.7.0.15.13SECTION 36.3121(l)(10)-2
   36.3121(l)(10)-2 Identification.
26:17.0.1.1.7.0.15.14SECTION 36.3121(l)(10)-3
   36.3121(l)(10)-3 Returns.
26:17.0.1.1.7.0.15.15SECTION 36.3121(l)(10)-4
   36.3121(l)(10)-4 Payment of amounts equivalent to tax.