26 CFR · Internal Revenue
§ 36.3121(l)(4)-1 — Termination of agreement by Commissioner.
eCFR · current through Aug 3, 2026
§ 36.3121(l)(4)-1 Termination of agreement by Commissioner.
(a)Notice of termination. The period for which an agreement entered into with a domestic corporation as provided in § 36.3121(l)(1)-1 is in effect may be terminated by the Commissioner, with the prior concurrence of the Secretary of Health, Education, and Welfare, upon a finding by the Commissioner that the domestic corporation has failed to comply substantially with the terms of the agreement. The Commissioner shall give the corporation not less than 60 days' advance notice in writing that the period for which the agreement is in effect will terminate at the end of the calendar quarter specified in the notice of termination.
(b)Revocation of notice of termination. A notice of termination given to a domestic corporation by the
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Related
§ 36.3121
26 C.F.R. § 36.3121
Nearby Sections
11
§ 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.