26 CFR Part 36
CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES
June 25, 2020
§
36.3121(l)(10)-2
Identification
§
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)-3
Returns
§
36.3121(l)(10)-4
Payment of amounts equivalent to tax
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