### Question
How does the law define broker?


### Answer
Under *26 U.S.C. § 3406*, **broker** is defined as:

> given to such term by section 6045(c)(1).

#### Citation:
  - *26 U.S.C. § 3406*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 24-COLLECTION OF INCOME TAX AT SOURCE ON WAGES**

