26 CFR Part 36
PART 36—CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES
- PART 36—CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter C—Employment Taxes and Collection of Income Tax at Source
- § 36.3121(l)-0 Introduction.
- § 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.
- § 36.3121(l)(10)-2 Identification.
- § 36.3121(l)(10)-3 Returns.
- § 36.3121(l)(10)-4 Payment of amounts equivalent to tax.
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