26 CFR 301.7701-16

§ 301.7701-16 Other terms.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.7701-16, § 301.7701-16 Other terms, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114708
Permanent ID: ys:prov:114708@1
SHA-256: 3231a4230bdc6af55d1ef5e74e815c49ae4d85f0d4ce07a7ff803f58d1bc6c63

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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.