Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEPart 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCESubpart B - FEDERAL INSURANCE CONTRIBUTIONS ACT (CHAPTER 21, INTERNAL REVENUE CODE OF 1954)
GENERAL PROVISIONS
Section 31.3121(l)-1 - Agreements entered into by domestic corporations with respect to foreign subsidiaries

26 C.F.R. § 31.3121(l)-1

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Current through October 31, 2024
Section 31.3121(l)-1 - Agreements entered into by domestic corporations with respect to foreign subsidiaries

For provisions relating to the extension of the Federal old-age, survivors, and disability insurance system established by title II of the Social Security Act to certain services performed outside the United States by citizens of the United States in the employ of a foreign subsidiary of a domestic corporation, see the Regulations Relating to Contract Coverage of Employees of Foreign Subsidiaries (part 36 of this chapter).

26 C.F.R. § 31.3121(l)-1