Sec. 7701. Withholding Agent & Definitions

Sec. 7701. Withholding Agent & Definitions

Section 7701. Definitions.

(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof-
(1). Person - The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
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(3) Corporation. The term corporation includes associations; joint stock companies, and insurance companies.

(4) Domestic. The term domestic when applied to a corporation or partnership means created or organized in the United States or under the law of the United States or of any State.

(5) Foreign. The term foreign when applied to a corporation or partnership means a corporation or partnership which is not Domestic.
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(9). United States. The term ''United States'' when used in a geographical sense includes only the States and the District of Columbia.

(10) State. The term ''State'' shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.
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(16) Withholding agent.- The term ''withholding agent'' means any person required to deduct and withhold any tax under the provisions of sections 1441, 1442, 1443, or 1461.

(26). Trade or business. - The term "trade or business" includes the performance of the functions of a public office.
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(30). United States person. - The term "United States person" means-


(A) a citizen or resident of the United States,
(B) a domestic partnership
(C) a domestic corporation, and
(D) any estate or trust (other than a foreign estate or foreign trust , within the
meaning of section 7701(a)(31)).

(31). Foreign estate or trust. - The terms "foreign estate" and "foreign trust" mean an estate or trust, as the case may be, the income of which from sources without the United States which is not effectively connected with the conduct of a trade or business within the United States, is not includible in gross income under Subtitle A.
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26 USC 7701

Please note that the 'Withholding Agent' is only authorized to withhold from foreigners by virtue of the specific language of the defining references.

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