Treasury Regulations (26 C.F.R.)
26 CFR § 36.3121(l)(10)-4
Payment of amounts equivalent to tax.
Official textecfr.govlast amended
A domestic corporation which has entered into an agreement as provided in § 36.3121(l)(1)-1 is not required to make deposits with an authorized financial institution of any amount for which liability is incurred under its agreement.
[T.D. 6145, 20 FR 6577, Sept. 8, 1955; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7953, 49 FR 19646, May 9, 1984; T.D. 8952, 66 FR 33832, June 26, 2001]
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In this part (15 sections)
- 36.3121(l)-0 · Introduction.
- 36.3121(l)(1)-1 · Agreements entered into by domestic corporations with…
- 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…
- 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.
- 36.3121(l)(10)-1 · Requirements in respect of liability under agreement.
- 36.3121(l)(10)-2 · Identification.
- 36.3121(l)(10)-3 · Returns.
- 36.3121(l)(10)-4 · Payment of amounts equivalent to tax.