Treasury Regulations (26 C.F.R.)
26 CFR § 31.3121(l)-1
Agreements entered into by domestic corporations with respect to foreign subsidiaries.
Official textecfr.govlast amended
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).
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In this part (40 sections)
- 31.3121(b)(13)-1 · Services of student nurse or hospital intern.
- 31.3121(b)(14)-1 · Services in delivery or distribution of newspapers,…
- 31.3121(b)(15)-1 · Services in employ of international organization.
- 31.3121(b)(16)-1 · Services performed under share-farming arrangement.
- 31.3121(b)(17)-1 · Services in employ of Communist organization.
- 31.3121(b)(18)-1 · Services performed by a resident of the Republic of…
- 31.3121(b)(19)-1 · Services of certain nonresident aliens.
- 31.3121(b)(20)-1 · Service performed on a boat engaged in catching fish.
- 31.3121(c)-1 · Included and excluded services.
- 31.3121(d)-1 · Who are employees.
- 31.3121(d)-2 · Who are employers.
- 31.3121(e)-1 · State, United States, and citizen.
- 31.3121(f)-1 · American vessel and aircraft.
- 31.3121(g)-1 · Agricultural labor.
- 31.3121(h)-1 · American employer.
- 31.3121(i)-1 · Computation to nearest dollar of cash remuneration for…
- 31.3121(i)-2 · Computation of remuneration for service performed by an…
- 31.3121(i)-3 · Computation of remuneration for service performed by an…
- 31.3121(i)-4 · Computation of remuneration for service performed by…
- 31.3121(j)-1 · Covered transportation service.
- 31.3121(l)-1 · Agreements entered into by domestic corporations with…
- 31.3121(o)-1 · Crew leader.
- 31.3121(q)-1 · Tips included for employee taxes.
- 31.3121(r)-1 · Election of coverage by religious orders.
- 31.3121(s)-1 · Concurrent employment by related corporations with…
- 31.3121(v)(2)-1 · Treatment of amounts deferred under certain…
- 31.3121(v)(2)-2 · Effective dates and transition rules.
- 31.3123-1 · Deductions by an employer from remuneration of an employee.
- 31.3127-1 · Exemption for employers and their employees if both are…
- 31.3131-1 · Recapture of credits.
- 31.3132-1 · Recapture of credits.
- 31.3134-1 · Recapture of credits.
- 31.3201-1 · Measure of employee tax.
- 31.3201-2 · Rates and computation of employee tax.
- 31.3202-1 · Collection of, and liability for, employee tax.
- 31.3211-1 · Measure of employee representative tax.
- 31.3211-2 · Rates and computation of employee representative tax.
- 31.3211-3 · Employee representative supplemental tax.
- 31.3212-1 · Determination of compensation.
- 31.3221-1 · Measure of employer tax.