26 CFR · Internal Revenue
§ 301.7701-16 — Other terms.
eCFR · current through Aug 10, 2026
§ 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.