26 C.F.R. § 301.7701-16
Current through September 30, 2024
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.
26 C.F.R. §301.7701-16
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