{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1473/4","label":"withholding agent","definition":"The term “withholding agent” means all persons, in whatever capacity acting, having the control, receipt, custody, disposal, or payment of any withholdable payment.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}