# Treas. Reg. § 301.7701-16: Other terms.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.7701-16>. Interprets 26 U.S.C. § 7701.

For a definition of the term “withholding agent” see § 1.1441-7(a). Any other terms that are defined in section 7701 and that are not defined in §§ 301.7701-1 to 301.7701-15, inclusive, shall, when used in this chapter, have the meanings assigned to them in section 7701. 

[T.D. 7977, 49 FR 36836, Sept. 20, 1984]