Multi-Page Printing

-xvii- Reg. §31.3121(i)-­4. Computation of remuneration for service performed by certain members of religious orders.. .....................................................................................................................................978 Reg. §31.3121(j)-­1. Covered transportation service.....................................................................................................978 Reg. §31.3121(k)-­1. Waiver of exemption from taxes..................................................................................................979 Proposed Reg. §31.3121(k)-­1. Waiver of exemption from taxes.......................................................................982 Reg. §31.3121(k)-­2. Waivers of exemption original effective date changed retroactively.. ...................................982 Proposed Reg. §31.3121(k)-­2. Waivers of exemption original effective date changed retroactively.. ........982 Reg. §31.3121(k)-­3. Request for coverage of individual employed by exempt organization before August 1, 1956...................................................................................................................................................982 Proposed Reg. §31.3121(k)-­3. Request for coverage of individual employed by exempt organization before August 1, 1956.. ..................................................................................................................984 Reg. §31.3121(k)-­4. Constructive filing of waivers of exemption from social security taxes by certain tax-­exempt organizations..........................................................................................................................984 Proposed Reg. §31.3121(k)-­4. Constructive filing of waivers of exemption from social security taxes by certain tax-­exempt organizations.. ......................................................................................987 Reg. §31.3121(l)-­1. Agreements entered into by domestic corporations with respect to foreign subsidiaries.. ....................................................................................................................................................987 Reg. §36.3121(l)-­0. Introduction.....................................................................................................................................987 Reg. §36.3121(l)(1)-­1. Agreements entered into by domestic corporations with respect to foreign subsidiaries.. ....................................................................................................................................................987 Reg. §36.3121(l)(1)-­2. Amendment of agreement.. .....................................................................................................988 Reg. §36.3121(l)(1)-­3. Effect of agreement..................................................................................................................988 Reg. §36.3121(l)(2)-­1. Effective period of agreement.. ..............................................................................................989 Reg. §36.3121(l)(3)-­1. Termination of agreement by domestic corporation or by reason of change in stock ownership..........................................................................................................................................989 Reg. §36.3121(l)(4)-­1. Termination of agreement by Commissioner........................................................................990 Reg. §36.3121(l)(5)-­1. Effect of termination................................................................................................................990 Reg. §36.3121(l)(7)-­1. Overpayments and underpayments........................................................................................990 Reg. §36.3121(l)(8)-­1. Definition of foreign subsidiary..............................................................................................991 Reg. §36.3121(l)(9)-­1. Domestic corporation as separate entity...............................................................................992 Reg. §36.3121(l)(10)-­1. Requirements in respect of liability under agreement.. ....................................................992 Reg. §36.3121(l)(10)-­2. Identification...........................................................................................................................992 Reg. §36.3121(l)(10)-­3. Returns....................................................................................................................................992 Reg. §36.3121(l)(10)-­4. Payment of amounts equivalent to tax.. ..............................................................................992 Reg. §31.3121(o)-­1. Crew leader.....................................................................................................................................992 Reg. §31.3121(q)-­1. Tips included for employee taxes................................................................................................993 Reg. §31.3121(r)-­1. Election of coverage by religious orders.....................................................................................993 Proposed Reg. §31.3121(r)-­1. Election of coverage by religious orders..........................................................995 Reg. §31.3121(s)-­1. Concurrent employment by related corporations with common paymaster.. .......................995 Reg. §31.3121(v)(2)-­1. Treatment of amounts deferred under certain nonqualified deferred compensation plans.....................................................................................................................................................998 Reg. §31.3121(v)(2)-­2. Effective dates and transition rules..................................................................................... 1017 Reg. §32.1. Social security taxes with respect to payments on account of sickness or accident disability.. ....... 1018 Code §3122. Federal service.. ................................................................................................................................................. 1019 Code §3123. Deductions as constructive payments............................................................................................................ 1020 Reg. §31.3123-­1. Deductions by an employer from remuneration of an employee.. .............................................. 1020 Code §3124. Estimate of revenue reduction......................................................................................................................... 1020 Code §3125. Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia............................................................................................................................................. 1020 Code §3126. Return and payment by governmental employer........................................................................................... 1020 Code §3127. Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs................................................................................. 1021 Reg. §31.3127–­1. Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs......................................................... 1021 Code §3128. Short title............................................................................................................................................................ 1021