CFR > Title 26 > Chapter I > Subchapter H > Part 601 > Subpart D – Provisions Special to Certain Employment Taxes
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| § 601.401 | Employment taxes |
Terms Used In CFR > Title 26 > Chapter I > Subchapter H > Part 601 > Subpart D - Provisions Special to Certain Employment Taxes
- domestic: when applied to a corporation * * * means created or organized in the United States or under the law of the United States or of any State or Territory. See 26 CFR 36.3121(l)(1)-1