[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR36.3121(l)(10)-1]

[Page 455]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 36_CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES--Table of Contents
 
Sec. 36.3121(l)(10)-1  Requirements in respect of liability under agreement.

    To the extent not inconsistent with, or otherwise provided in, the 
regulations in this part, the requirements and duties (relating to 
identification number, account numbers, wage information statements to 
employees, record keeping, etc.) imposed on an employer for any period 
with respect to the taxes imposed by the Federal Insurance Contributions 
Act are hereby made applicable to a domestic corporation with respect to 
its obligations and liabilities, for the same period, under an agreement 
entered into as provided in Sec. 36.3121(l)(1)-1.