§ 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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Terms Used In 26 CFR Part 36 - Contract Coverage of Employees of Foreign Subsidiaries

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
  • domestic: when applied to a corporation * * * means created or organized in the United States or under the law of the United States or of any State or Territory. See 26 CFR 36.3121(l)(1)-1
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1