Withholding
(146) Withholding. The term withholding means the deduction and withholding of tax at the applicable rate from a payment. (147) Withholding agent. The term withholding agent has the meaning set forth in 1.1473-1(d). (148) Withholding certificate. The term withholding certificate means a Form W-8, Form W-9, or any other certificate that under the Code or regulations certifies or establishes the chapter 4 status of a payee or beneficial owner. (149) WP. The term WP or withholding foreign partnership means a foreign partnership that has executed the agreement described in 1.1441-5(c)(2)(ii). (150) Written statement. The term written statement has the meaning set forth in 1.1471-3(c)(4). (151) WT. The term WT or withholding foreign trust means a foreign grantor trust or foreign simple trust that has executed the agreement described in 1.1441-5(e)(5)(v).