Code of Federal Regulations > Title 26 > Chapter I > Part 36 - PART 36—CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

§ 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.