Treasury Regulations · 26 CFR
§ 31.3121(l)-1. Agreements entered into by domestic corporations with respect to foreign subsidiaries.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3121(l)
Cite as 26 CFR § 31.3121(l)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 3121(l)
- Length
- 66 words · about 1 min to read
For provisions relating to the extension of the Federal old-age, survivors, and disability insurance system established by title II of the Social Security Act to certain services performed outside the United States by citizens of the United States in the employ of a foreign subsidiary of a domestic corporation, see the Regulations Relating to Contract Coverage of Employees of Foreign Subsidiaries (part 36 of this chapter).
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart B Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
- General Provisions
Nearby sections
- § 31.3121(i)-2 Computation of remuneration for service performed by an individual as a member of a uniformed service.
- § 31.3121(i)-3 Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.
- § 31.3121(i)-4 Computation of remuneration for service performed by certain members of religious orders.
- § 31.3121(j)-1 Covered transportation service.
- § 31.3121(l)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
- § 31.3121(o)-1 Crew leader.
- § 31.3121(q)-1 Tips included for employee taxes.
- § 31.3121(r)-1 Election of coverage by religious orders.
- § 31.3121(s)-1 Concurrent employment by related corporations with common paymaster.