Reg. § 301.7701-16 Other terms.

26 CFR § 301.7701-16eCFR, current through 2026-07-14

For a definition of the term “withholding agent” see . Any other terms that are defined in section and that are not defined in , inclusive, shall, when used in this chapter, have the meanings assigned to them in section .

(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]