{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s7701/a/16","label":"withholding agent","definition":"The term “withholding agent” means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}