withholdable payment
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1473 — for purposes of this chapter
The term “withholdable payment” means—
(i) any payment of interest (including any original issue discount), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, and other fixed or determinable annual or periodical gains, profits, and income, if such payment is from sources within the United States, and
(ii) any gross proceeds from the sale or other disposition of any property of a type which can produce interest or dividends from sources within the United States.