26 CFR · Internal Revenue
§ 36.3121(l)(10)-1 — Requirements in respect of liability under agreement.
eCFR · current through Aug 3, 2026
§ 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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26 C.F.R. § 36.3121(l)(10)-1 (Requirements in respect of liability under agreement.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.