{"data":{"id":"us/26-cfr-36.3121-l-10-4","jurisdiction":"us","citation":"26 CFR 36.3121(l)(10)-4","heading":"(l)(10)-4 Payment of amounts equivalent to tax.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","PART 36—CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"1b0069de138c999ce6e5d57db00e1b8ea46318a1e319953fd92f79b19e4c4ff2","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-36.3121-l-10-3","next":"us/26-cfr-40.0-1"},"notice":"GroundRules: Original legal text. Not legal advice."}