26 CFR · Internal Revenue
§ 36.3121(l)(10)-2 — Identification.
26 CFR § 36.3121(l)(10)-2
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)-2 (Identification.) 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)-2 (2026).
Text
§ 36.3121(l)(10)-2 Identification.
(a)Domestic corporation. A domestic corporation which has secured, or is required to secure, an identification number as an employer having in its employ one or more individuals in employment for wages is not required to secure an identification number under the regulations in this part.
(b)Employees. Every employee performing services covered by an agreement shall have the same duties in respect of an account number as would be the case if the employee were performing services in employment for the domestic corporation.
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Related
§ 36.3121
26 C.F.R. § 36.3121
Nearby Sections
8
§ 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)-2, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/36/36.3121(l)(10)-2.