withholding agent
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 7701 — in this title
The term “withholding agent” means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461.
26 U.S.C. § 1473 — for purposes of this chapter
The term “withholding agent” means all persons, in whatever capacity acting, having the control, receipt, custody, disposal, or payment of any withholdable payment.