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