26 CFR · Internal Revenue
§ 36.3121(l)(10)-1 — Requirements in respect of liability under agreement.
26 CFR § 36.3121(l)(10)-1
TitleTitle 26: Internal RevenuePartPart 36: Contract Coverage of Employees of Foreign Subsidiaries
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 36.3121(l)(10)-1 (Requirements in respect of liability under agreement.) 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. § 36.3121(l)(10)-1 (2026).
Text
§ 36.3121(l)(10)-1 Requirements in respect of liability under agreement.
To the extent not inconsistent with, or otherwise provided in, the regulations in this part, the requirements and duties (relating to identification number, account numbers, wage information statements to employees, record keeping, etc.) imposed on an employer for any period with respect to the taxes imposed by the Federal Insurance Contributions Act are hereby made applicable to a domestic corporation with respect to its obligations and liabilities, for the same period, under an agreement entered into as provided in § 36.3121(l)(1)-1.
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Related
§ 36.3121
26 C.F.R. § 36.3121
Nearby Sections
9
§ 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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 36.3121(l)(10)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/36/36.3121(l)(10)-1.