Treasury Regulations · 26 CFR
§ 36.3121(l)(10)-1. Requirements in respect of liability under agreement.
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)(10)
Cite as 26 CFR § 36.3121(l)(10)-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. 6145, 20 FR 6577, Sept. 8, 1955; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 3121(l)(10)
- Length
- 84 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
To the extent not inconsistent with, or otherwise provided in, the regulations in this part, the requirements and duties (relating to identification number, account numbers, wage information statements to employees, record keeping, etc.) imposed on an employer for any period with respect to the taxes imposed by the Federal Insurance Contributions Act are hereby made applicable to a domestic corporation with respect to its obligations and liabilities, for the same period, under an agreement entered into as provided in § 36.3121(l)(1)-1.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 36 Contract coverage of employees of foreign subsidiaries
Nearby sections
- § 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.