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Index  » Subchapter F  » Reg. 301.7701-16

Reg. 301.7701-16
Other terms

January 1, 2023

§ 301.7701-15 « Browse » § 301.7701-17T

See related I.R.C. 7701

Treas. Reg. § 301.7701-16.  Other terms

For a definition of the term “withholding agent” see § 1.1441-7(a). Any other terms that are defined in section 7701 and that are not defined in §§ 301.7701-1 to 301.7701-15, inclusive, shall, when used in this chapter, have the meanings assigned to them in section 7701.

(Secs. 1441(c)(4) (80 Stat. 1553; 26 U.S.C. 1441(c)(4)), 3401(a)(6) (80 Stat. 1554; 26 U.S.C. 3401(a)(6)), and 7805 (68A Stat. 917; 26 U.S.C. 7805), Internal Revenue Code of 1954)
[T.D. 7977, 49 FR 36836, Sept. 20, 1984]

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