Internal Revenue Service, Treasury § 36.3121(l)(7)–1Foreign Subsidiary Agreement • November 27th, 2020
Contract Type FiledNovember 27th, 2020pursuant to § 36.3121(l)(3)–1(a), with re- spect to one or more foreign subsidi- aries named in the agreement, includ- ing any amendment thereof, the period for which the agreement is in effect will continue with respect to any other foreign subsidiary or subsidiaries named in the agreement (or amend- ment). However, the agreement may not thereafter be amended to include any foreign subsidiary with respect to which the effective period of the agree- ment has been terminated.