Section 7701. Definitions.
(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.
(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.
(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.
(30). United States person. - The term "United States person" means-
(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.
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.
Last Update: 03/01/07
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