26 CFR Part 36
15 sections.
- § 36.3121(l)-0Introduction
- § 36.3121(l)(1)-1Agreements entered into by domestic corporations with respect to foreign subsidiaries
- § 36.3121(l)(1)-2Amendment of agreement
- § 36.3121(l)(1)-3Effect of agreement
- § 36.3121(l)(10)-1Requirements in respect of liability under agreement
- § 36.3121(l)(10)-2Identification
- § 36.3121(l)(10)-3Returns
- § 36.3121(l)(10)-4Payment of amounts equivalent to tax
- § 36.3121(l)(2)-1Effective period of agreement
- § 36.3121(l)(3)-1Termination of agreement by domestic corporation or by reason of change in stock ownership
- § 36.3121(l)(4)-1Termination of agreement by Commissioner
- § 36.3121(l)(5)-1Effect of termination
- § 36.3121(l)(7)-1Overpayments and underpayments
- § 36.3121(l)(8)-1Definition of foreign subsidiary
- § 36.3121(l)(9)-1Domestic 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.