|Internal Revenue Code
Subtitle F - Procedure and Administration
CHAPTER 79 - DEFINITIONS
Sec. 7701. Definitions
(a) When used in this title, where not otherwise distinctly expressed
or manifestly incompatible with the intent thereof -
(16) Withholding agent
The term "withholding agent"
means any person required to deduct and withhold any tax under the
provisions of section 1441, 1442,
1443, or 1461.
Sections 1441, 1442,
1443, and 1461 deal with, respectively;
|Sec. 1441. Withholding of
tax on nonresident aliens
Sec. 1442. Withholding of tax on foreign
Sec. 1443. Foreign tax-exempt
Sec. 1461. Liability for withheld tax
The IRC is
the skeleton, the Regulations are the muscle.
| Code of Federal
Sec. 1.1441-7 General provisions relating to withholding agents.
(a) Withholding agent defined--
(1) In general.
For purposes of chapter
3 of the Internal Revenue Code and the regulations under such
chapter, the term withholding agent
means any person, U.S. or foreign, that has the control, receipt,
custody, disposal, or payment of an
item of income of a foreign person subject to withholding,
including (but not limited to) a foreign intermediary described in Sec.
1.1441-1(e)(3)(i), a foreign partnership, or a U.S. branch describedin
Sec. 1.1441-1(b)(2)(iv)(A) or (E).
The the term withholding agent
means any person ... that has
the control ... or payment of
item of income of a foreign person subject to withholding.
A "withholding agent"
is anybody that
pays a foreign person. Are you a foreign person? Is your
boss a "withholding