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.