Withholding Agent. A “withholding agent” has the same meaning as set forth in §1.1441-7(a) for purposes of chapter 3 and as set forth in §1.1473-1(d) for purposes of chapter 4, and includes a payor (as defined in section 2.60 of this Agreement).
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Samples: Qualified Intermediary Agreement, Qualified Intermediary Agreement, Qualified Intermediary Agreement
Withholding Agent. A “withholding agent” has the same meaning as set forth in §1.1441-7(a) for purposes of chapter 3 and as set forth in §1.1473-1(d) for purposes of chapter 4, 4 and includes a payor (as defined in section 2.60 of this Agreement), a broker (as defined in section 2.91(D) of this Agreement), or a nominee (as defined in section 2.91(G) of this Agreement with respect to §1.1446-4).
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Samples: Qualified Intermediary Agreement
Withholding Agent. A “withholding agent” has the same meaning as set forth in §1.1441-7(a) for purposes of chapter 3 and as set forth in §1.1473-1(d) for purposes of chapter 4, and includes a payor (as defined in section 2.60 2.61 of this Agreement). As used in this Agreement, the term generally refers to the person making a payment to a qualified intermediary.
Appears in 1 contract
Samples: Qualified Intermediary Agreement