U.S. territory
(143) U.S. territory. The term U.S. territory or possession of the United States means American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, or the U.S. Virgin Islands. (144) U.S. withholding agent. The term U.S. withholding agent means a withholding agent that is either a U.S. person or a U.S. branch of a foreign person. (145) Withholdable payment. The term withholdable payment has the meaning set forth in 1.1473-1(a). (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).