Treasury Regulations · 26 CFR
§ 36.3121(l)(10)-2. Identification.
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)-2
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
- 83 words · about 1 min to read
¶(a) Domestic corporation. A domestic corporation which has secured, or is required to secure, an identification number as an employer having in its employ one or more individuals in employment for wages is not required to secure an identification number under the regulations in this part.
¶(b) Employees. Every employee performing services covered by an agreement shall have the same duties in respect of an account number as would be the case if the employee were performing services in employment for the domestic corporation.
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)(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.