Part 36 - CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES
- Section 36.3121(l)-0 - Introduction
- Section 36.3121(l)(1)-1 - Agreements entered into by domestic corporations with respect to foreign subsidiaries
- Section 36.3121(l)(1)-2 - Amendment of agreement
- Section 36.3121(l)(1)-3 - Effect of agreement
- Section 36.3121(l)(2)-1 - Effective period of agreement
- Section 36.3121(l)(3)-1 - Termination of agreement by domestic corporation or by reason of change in stock ownership
- Section 36.3121(l)(4)-1 - Termination of agreement by Commissioner
- Section 36.3121(l)(5)-1 - Effect of termination
- Section 36.3121(l)(7)-1 - Overpayments and underpayments
- Section 36.3121(l)(8)-1 - Definition of foreign subsidiary
- Section 36.3121(l)(9)-1 - Domestic corporation as separate entity
- Section 36.3121(l)(10)-1 - Requirements in respect of liability under agreement
- Section 36.3121(l)(10)-2 - Identification
- Section 36.3121(l)(10)-3 - Returns
- Section 36.3121(l)(10)-4 - Payment of amounts equivalent to tax