Treasury Regulations · 26 CFR
§ 36.3121(l)(2)-1. Effective period of 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)(2)
Cite as 26 CFR § 36.3121(l)(2)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 15, 1969 by T.D. 7012
- Issued under
- 26 U.S.C. § 3121(l)(2)
- Length
- 270 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
¶(a) In general. An agreement entered into as provided in § 36.3121(l) (1)-1 shall be in effect for the period beginning with the first day of the calendar quarter in which the agreement is signed by the district director or director of the service center, or the first day of the calendar quarter following the calendar quarter in which the agreement is signed by the district director or director of the service center, whichever is specified in the agreement. In no case, however, shall the agreement be effective for any calendar quarter which begins prior to January 1, 1955.
¶(b) Amendment of agreement. If an amendment on Form 2032 Supplement (filed by a domestic corporation to include in its agreement services performed for a foreign subsidiary not previously named therein) is signed by the district director or director of the service center, within the quarter for which the agreement is first effective or within the first calendar month following such quarter, the agreement shall be effective with respect to the subsidiary named in the amendment as of the date such agreement first became effective. However, if the amendment is signed by the district director or director of the service center after the last day of the fourth month for which the agreement is in effect, such agreement shall be in effect with respect to the subsidiary named in the amendment for the period beginning with the first day of the calendar quarter following the calendar quarter in which the amendment is signed by the district director or director of the service center.
[T.D. 7012, 34 FR 7694, May 15, 1969]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7012 (34 FR 7694)
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)-0 Introduction.
- § 36.3121(l)(1)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
- § 36.3121(l)(1)-2 Amendment of agreement.
- § 36.3121(l)(1)-3 Effect of agreement.
- § 36.3121(l)(2)-1 Effective period of agreement.
- § 36.3121(l)(3)-1 Termination of agreement by domestic corporation or by reason of change in stock ownership.
- § 36.3121(l)(4)-1 Termination of agreement by Commissioner.
- § 36.3121(l)(5)-1 Effect of termination.
- § 36.3121(l)(7)-1 Overpayments and underpayments.