§1443. Foreign tax-exempt organizations — Inbound Citations

Citations to 26 U.S.C. § 1443 as a whole

• 26 U.S.C. § 7701(a)(16)

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  (16) The term “withholding agent” means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461.