Treasury Regulations, Subchapter C, Part 36 - Index

From TaxAlmanac

Subchapter C - Employment Taxes and Collection of Income Tax at Source

Part 36 CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES

Sec. 36.3121(l)-0 Introduction

Sec. 36.3121(l)(1)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries

Sec. 36.3121(l)(1)-2 Amendment of agreement

Sec. 36.3121(l)(1)-3 Effect of agreement

Sec. 36.3121(l)(2)-1 Effective period of agreement

Sec. 36.3121(l)(3)-1 Termination of agreement by domestic corporation or by reason of change in stock ownership

Sec. 36.3121(l)(4)-1 Termination of agreement by Commissioner

Sec. 36.3121(l)(5)-1 Effect of termination

Sec. 36.3121(l)(7)-1 Overpayments and underpayments

Sec. 36.3121(l)(8)-1 Definition of foreign subsidiary

Sec. 36.3121(l)(9)-1 Domestic corporation as separate entity

Sec. 36.3121(l)(10)-1 Requirements in respect of liability under agreement

Sec. 36.3121(l)(10)-2 Identification

Sec. 36.3121(l)(10)-3 Returns

Sec. 36.3121(l)(10)-4 Payment of amounts equivalent to tax