Federal (United States) · Regulations
Part 36 — CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES
15 sections
15 sections
- 26 C.F.R. § 36.3121(l)-0Introduction.
- 26 C.F.R. § 36.3121(l)(1)-1Agreements entered into by domestic corporations with respect to foreign subsidiaries.
- 26 C.F.R. § 36.3121(l)(1)-2Amendment of agreement.
- 26 C.F.R. § 36.3121(l)(1)-3Effect of agreement.
- 26 C.F.R. § 36.3121(l)(2)-1Effective period of agreement.
- 26 C.F.R. § 36.3121(l)(3)-1Termination of agreement by domestic corporation or by reason of change in stock ownership.
- 26 C.F.R. § 36.3121(l)(4)-1Termination of agreement by Commissioner.
- 26 C.F.R. § 36.3121(l)(5)-1Effect of termination.
- 26 C.F.R. § 36.3121(l)(7)-1Overpayments and underpayments.
- 26 C.F.R. § 36.3121(l)(8)-1Definition of foreign subsidiary.
- 26 C.F.R. § 36.3121(l)(9)-1Domestic corporation as separate entity.
- 26 C.F.R. § 36.3121(l)(10)-1Requirements in respect of liability under agreement.
- 26 C.F.R. § 36.3121(l)(10)-2Identification.
- 26 C.F.R. § 36.3121(l)(10)-3Returns.
- 26 C.F.R. § 36.3121(l)(10)-4Payment of amounts equivalent to tax.