withholding tax
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “withholding tax” includes any tax determined on a gross basis; but does not include any tax which is in the nature of a prepayment of a tax imposed on a net basis.
Source
- 1997–present26 U.S.C. § 901Internal Revenue Code · Taxes of foreign countries and of possessions of United States · for purposes of this title