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Title 26 - Internal Revenue
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CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
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SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE (Parts 30–37)
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PART 36—CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES
CFR
Title 1 - General Provisions
Title 2 - Grants and Agreements
Title 3 - The President
Title 4 - Accounts
Title 5 - Administrative Personnel
Title 6 - Domestic Security
Title 7 - Agriculture
Title 8 - Aliens and Nationality
Title 9 - Animals and Animal Products
Title 10 - Energy
Title 11 - Federal Elections
Title 12 - Banks and Banking
Title 13 - Business Credit and Assistance
Title 14 - Aeronautics and Space
Title 15 - Commerce and Foreign Trade
Title 16 - Commercial Practices
Title 17 - Commodity and Securities Exchanges
Title 18 - Conservation of Power and Water Resources
Title 19 - Customs Duties
Title 20 - Employees' Benefits
Title 21 - Food and Drugs
Title 22 - Foreign Relations
Title 23 - Highways
Title 24 - Housing and Urban Development
Title 25 - Indians
Title 26 - Internal Revenue
Title 27 - Alcohol, Tobacco Products and Firearms
Title 28 - Judicial Administration
Title 29 - Labor
Title 30 - Mineral Resources
Title 31 - Money and Finance: Treasury
Title 32 - National Defense
Title 33 - Navigation and Navigable Waters
Title 34 - Education
Title 35 - Panama Canal
Title 36 - Parks, Forests, and Public Property
Title 37 - Patents, Trademarks, and Copyrights
Title 38 - Pensions, Bonuses, and Veterans' Relief
Title 39 - Postal Service
Title 40 - Protection of Environment
Title 41 - Public Contracts and Property Management
Title 42 - Public Health
Title 43 - Public Lands: Interior
Title 44 - Emergency Management and Assistance
Title 45 - Public Welfare
Title 46 - Shipping
Title 47 - Telecommunication
Title 48 - Federal Acquisition Regulations System
Title 49 - Transportation
Title 50 - Wildlife and Fisheries
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.
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