26 CFR Part 36
15 sections.
- § 36.3121(l)-0§ 36.3121(l)-0 Introduction.
- § 36.3121(l)(1)-1§ 36.3121(l)(1)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
- § 36.3121(l)(1)-2§ 36.3121(l)(1)-2 Amendment of agreement.
- § 36.3121(l)(1)-3§ 36.3121(l)(1)-3 Effect of agreement.
- § 36.3121(l)(10)-1§ 36.3121(l)(10)-1 Requirements in respect of liability under agreement.
- § 36.3121(l)(10)-2§ 36.3121(l)(10)-2 Identification.
- § 36.3121(l)(10)-3§ 36.3121(l)(10)-3 Returns.
- § 36.3121(l)(10)-4§ 36.3121(l)(10)-4 Payment of amounts equivalent to tax.
- § 36.3121(l)(2)-1§ 36.3121(l)(2)-1 Effective period of agreement.
- § 36.3121(l)(3)-1§ 36.3121(l)(3)-1 Termination of agreement by domestic corporation or by reason of change in stock ownership.
- § 36.3121(l)(4)-1§ 36.3121(l)(4)-1 Termination of agreement by Commissioner.
- § 36.3121(l)(5)-1§ 36.3121(l)(5)-1 Effect of termination.
- § 36.3121(l)(7)-1§ 36.3121(l)(7)-1 Overpayments and underpayments.
- § 36.3121(l)(8)-1§ 36.3121(l)(8)-1 Definition of foreign subsidiary.
- § 36.3121(l)(9)-1§ 36.3121(l)(9)-1 Domestic corporation as separate entity.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.