withholding agent
Defined in 2 places of the United States Code.
The term “withholding agent” means all persons, in whatever capacity acting, having the control, receipt, custody, disposal, or payment of any withholdable payment.
Source
- 2010–present26 U.S.C. § 1473Internal Revenue Code · Definitions · for purposes of this chapter
The term “withholding agent” means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461.
Source
- 1994–present26 U.S.C. § 7701Internal Revenue Code · Definitions · in this title