26 C.F.R. PART 36--CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER C--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
PART 36--CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES
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| Agreements entered into by domestic corporations with respect to foreign subsidiaries.
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| Effective period of agreement.
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| Termination of agreement by domestic corporation or by reason of change in stock ownership.
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| Termination of agreement by Commissioner.
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| Overpayments and underpayments.
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| Definition of foreign subsidiary.
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| Domestic corporation as separate entity.
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| Requirements in respect of liability under agreement.
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| Payment of amounts equivalent to tax.
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