[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)-3]

[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)-3  Returns.

    (a) The forms prescribed for use in making returns of the taxes 
imposed by the Federal Insurance Contributions Act (except any forms 
particularly prescribed for use by household employers or by employers 
filing returns in Puerto Rico) shall be used by a domestic corporation 
in making returns of its liability under an agreement entered into as 
provided in Sec. 36.3121(l)(1)-1. Returns of such liability shall be 
made separate and apart from any returns required of the domestic 
corporation in respect of the taxes imposed by the Federal Insurance 
Contributions Act. The domestic corporation shall plainly mark ``3121(l) 
Agreement'' at the top of each return, each detachable schedule thereof, 
and each paper or document constituting a part of the return, filed by 
the domestic corporation pursuant to the regulations in this part. 
Returns required under the regulations in this part shall be made by the 
domestic corporation as if all services covered by the agreement, 
whether performed in the employ of one or more than one foreign 
subsidiary, were performed in the employ of the domestic corporation as 
an employer in its separate capacity as a party to the agreement.
    (b) Each return required under the regulations in this part must be 
filed on or before the last day of the month following the period for 
which the return is made.

[T.D. 6145, 20 FR 6577, Sept. 8, 1955, as amended by T.D. 6390, 24 FR 
4832, June 13, 1959]