26 CFR 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.