Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · CFR · Title 26 — Internal Revenue · Part 301 · § 301.7701-16

§ 301.7701-16. Other terms.

82 words·~1 min read·/us/cfr/t26/s§ 301.7701-16·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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]
Connectionstraces to 3
3 references not yet in our index
  • 80 Stat. 1553
  • 80 Stat. 1554
  • T.D. 7977
Citation graph
cites case law
§ 301.7701-16
Other terms.
U.S.C.§ 1441
U.S.C.§ 3401
U.S.C.§ 7805
Stat.80 Stat. 1553
Stat.80 Stat. 1554
Treas. Dec.T.D. 7977
Cites 6Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.