{"data":{"id":"us/26-cfr-301.7701-16","jurisdiction":"us","citation":"26 CFR 301.7701-16","heading":"-16 Other terms.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Definitions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"3231a4230bdc6af55d1ef5e74e815c49ae4d85f0d4ce07a7ff803f58d1bc6c63","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7701-15","next":"us/26-cfr-301.7701-17t"},"notice":"GroundRules: Original legal text. Not legal advice."}