Treasury Regulations · 26 CFR
§ 36.3121(l)(4)-1. Termination of agreement by Commissioner.
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)(4)
Cite as 26 CFR § 36.3121(l)(4)-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)(4)
- Length
- 165 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 1
¶(a) Notice of termination. The period for which an agreement entered into with a domestic corporation as provided in § 36.3121(l)(1)-1 is in effect may be terminated by the Commissioner, with the prior concurrence of the Secretary of Health, Education, and Welfare, upon a finding by the Commissioner that the domestic corporation has failed to comply substantially with the terms of the agreement. The Commissioner shall give the corporation not less than 60 days' advance notice in writing that the period for which the agreement is in effect will terminate at the end of the calendar quarter specified in the notice of termination.
¶(b) Revocation of notice of termination. A notice of termination given to a domestic corporation by the Commissioner may be revoked by the Commissioner, with the prior concurrence of the Secretary of Health, Education and Welfare by giving written notice of revocation to the corporation prior to the close of the calendar quarter specified in the notice of termination.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 1 other regulation
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)(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.
- § 36.3121(l)(8)-1 Definition of foreign subsidiary.
- § 36.3121(l)(9)-1 Domestic corporation as separate entity.