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Part 36
FEDERAL · 26 CFR
Part 36 — Contract Coverage of Employees of Foreign Subsidiaries
15 sections · Title 26: Internal Revenue
§ 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.