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Regulations last checked for updates: May 16, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
Part 36 - 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.
authority:
Secs. 3121, 7805, 68A Stat. 417, as amended, 917;
26 U.S.C. 3121
,
7805
source:
T.D. 6145, 20 FR 6577, Sept. 8, 1955; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
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