Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. Code of Federal Regula...
/
Title 26—Internal Revenue
/
CHAPTER I—INTERNAL REVENUE ...
/
PART 36—CONTRACT COVERAGE OF EMPLOYEES OF FOREI...
PART 36—CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES
§ 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.