26 CFR · Internal Revenue
§ 301.7701-16 — Other terms.
26 CFR § 301.7701-16
TitleTitle 26: Internal RevenuePartPart 301: Procedure and Administration
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 301.7701-16 (Other terms.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 301.7701-16 (2026).
Text
§ 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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Related
United States v. Williams
514 U.S. 527 (Supreme Court, 1995)
Nearby Sections
11
§ 301.7701-12
Employer identification number.§ 301.7701-13
Pre-1970 domestic building and loan association.§ 301.7701-13A
Post-1969 domestic building and loan association.§ 301.7701-14
Cooperative bank.§ 301.7701-15
Tax return preparer.§ 301.7701-16
Other terms.§ 301.7701-17T
Collective-bargaining plans and agreements (temporary).§ 301.7701(b)-1
Resident alien.§ 301.7701(b)-2
Closer connection exception.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 301.7701-16, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/301/301.7701-16.