FEDERAL · 26 CFR
§ 36.304 — Not Yet Available
26 C.F.R. § 36.304
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15
§ 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.