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Treasury Regulations · 26 CFR Part 36

Part 36. Contract coverage of employees of 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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 36.3121(l)-0 Introduction.
  2. § 36.3121(l)(1)-1 Agreements entered into by domestic corporations with respect to foreign subsidiaries.
  3. § 36.3121(l)(1)-2 Amendment of agreement.
  4. § 36.3121(l)(1)-3 Effect of agreement.
  5. § 36.3121(l)(2)-1 Effective period of agreement.
  6. § 36.3121(l)(3)-1 Termination of agreement by domestic corporation or by reason of change in stock ownership.
  7. § 36.3121(l)(4)-1 Termination of agreement by Commissioner.
  8. § 36.3121(l)(5)-1 Effect of termination.
  9. § 36.3121(l)(7)-1 Overpayments and underpayments.
  10. § 36.3121(l)(8)-1 Definition of foreign subsidiary.
  11. § 36.3121(l)(9)-1 Domestic corporation as separate entity.
  12. § 36.3121(l)(10)-1 Requirements in respect of liability under agreement.
  13. § 36.3121(l)(10)-2 Identification.
  14. § 36.3121(l)(10)-3 Returns.
  15. § 36.3121(l)(10)-4 Payment of amounts equivalent to tax.