26 CFR · Internal Revenue
§ 31.3121(l)-1 — Agreements entered into by domestic corporations with respect to foreign subsidiaries.
26 CFR § 31.3121(l)-1
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 31.3121(l)-1 (Agreements entered into by domestic corporations with respect to foreign subsidiaries.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 31.3121(l)-1 (2026).
Text
§ 31.3121(l)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
For provisions relating to the extension of the Federal old-age, survivors, and disability insurance system established by title II of the Social Security Act to certain services performed outside the United States by citizens of the United States in the employ of a foreign subsidiary of a domestic corporation, see the Regulations Relating to Contract Coverage of Employees of Foreign Subsidiaries (part 36 of this chapter).
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Related
§ 31.3121
26 C.F.R. § 31.3121
Nearby Sections
11
§ 31.3121(i)-2
Computation of remuneration for service performed by an individual as a member of a uniformed service.§ 31.3121(i)-4
Computation of remuneration for service performed by certain members of religious orders.§ 31.3121(j)-1
Covered transportation service.§ 31.3121(l)-1
Agreements entered into by domestic corporations with respect to foreign subsidiaries.§ 31.3121(o)-1
Crew leader.§ 31.3121(q)-1
Tips included for employee taxes.§ 31.3121(r)-1
Election of coverage by religious orders.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3121(l)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3121(l)-1.