26 C.F.R. § 301.7701-16 Other terms.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Definitions
§ 301.7701-16 Other terms.
