[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)-2]

[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)-2  Identification.

    (a) Domestic corporation. A domestic corporation which has secured, 
or is required to secure, an identification number as an employer having 
in its employ one or more individuals in employment for wages is not 
required to secure an identification number under the regulations in 
this part.
    (b) Employees. Every employee performing services covered by an 
agreement shall have the same duties in respect of an account number as 
would be the case if the employee were performing services in employment 
for the domestic corporation.