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Treasury Regulations (26 C.F.R.)

26 CFR § 301.7701-16

Other terms.

Official textecfr.govlast amended

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.

(Secs. 1441(c)(4) (80 Stat. 1553; 26 U.S.C. 1441(c)(4)), 3401(a)(6) (80 Stat. 1554; 26 U.S.C. 3401(a)(6)), and 7805 (68A Stat. 917; 26 U.S.C. 7805), Internal Revenue Code of 1954)

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

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In this part (40 sections)
  1. 301.7623-4 · Amount and payment of award.
  2. 301.7624-1 · Reimbursement to State and local law enforcement agencies.
  3. 301.7641-1 · Supervision of operations of certain manufacturers.
  4. 301.7654-1 · Coordination of U.S. and Guam individual income taxes.
  5. 301.7701-1 · Classification of organizations for federal tax purposes.
  6. 301.7701-2 · Business entities; definitions.
  7. 301.7701-3 · Classification of certain business entities.
  8. 301.7701-4 · Trusts.
  9. 301.7701-5 · Domestic and foreign business entities.
  10. 301.7701-6 · Definitions; person, fiduciary.
  11. 301.7701-7 · Trusts—domestic and foreign.
  12. 301.7701-8 · Military or naval forces and Armed Forces of the United…
  13. 301.7701-9 · Secretary or his delegate.
  14. 301.7701-10 · District director.
  15. 301.7701-11 · Social security number.
  16. 301.7701-12 · Employer identification number.
  17. 301.7701-13 · Pre-1970 domestic building and loan association.
  18. 301.7701-13A · Post-1969 domestic building and loan association.
  19. 301.7701-14 · Cooperative bank.
  20. 301.7701-15 · Tax return preparer.
  21. 301.7701-16 · Other terms.
  22. 301.7701-17T · Collective-bargaining plans and agreements (temporary).
  23. 301.7701-18 · Definitions; spouse, husband and wife, husband, wife,…
  24. 301.7701(b)-0 · (b)-0 Outline of regulation provision for section…
  25. 301.7701(b)-1 · (b)-1 Resident alien.
  26. 301.7701(b)-2 · (b)-2 Closer connection exception.
  27. 301.7701(b)-3 · (b)-3 Days of presence in the United States that are…
  28. 301.7701(b)-4 · (b)-4 Residency time periods.
  29. 301.7701(b)-5 · (b)-5 Coordination with section 877.
  30. 301.7701(b)-6 · (b)-6 Taxable year.
  31. 301.7701(b)-7 · (b)-7 Coordination with income tax treaties.
  32. 301.7701(b)-8 · (b)-8 Procedural rules.
  33. 301.7701(b)-9 · (b)-9 Effective/applicability dates of §§ 301.7701(b)-1…
  34. 301.7701(i)-0 · (i)-0 Outline of taxable mortgage pool provisions.
  35. 301.7701(i)-1 · (i)-1 Definition of a taxable mortgage pool.
  36. 301.7701(i)-2 · (i)-2 Special rules for portions of entities.
  37. 301.7701(i)-3 · (i)-3 Effective dates and duration of taxable mortgage…
  38. 301.7701(i)-4 · (i)-4 Special rules for certain entities.
  39. 301.7704-2 · Transition provisions.
  40. 301.7705-1 · Certified professional employer organization.
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