26 CFR · Internal Revenue
§ 36.3121(l)(10)-4 — Payment of amounts equivalent to tax.
26 CFR § 36.3121(l)(10)-4
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)-4 (Payment of amounts equivalent to tax.) 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)-4 (2026).
Text
§ 36.3121(l)(10)-4 Payment of amounts equivalent to tax.
A domestic corporation which has entered into an agreement as provided in § 36.3121(l)(1)-1 is not required to make deposits with an authorized financial institution of any amount for which liability is incurred under its agreement.
[T.D. 6145, 20 FR 6577, Sept. 8, 1955; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7953, 49 FR 19646, May 9, 1984; T.D. 8952, 66 FR 33832, June 26, 2001]
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Related
§ 36.3121
26 C.F.R. § 36.3121
Nearby Sections
6
§ 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)-4, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/36/36.3121(l)(10)-4.