### Question
What is the definition of withholding agent?


### Answer
The definition of **withholding agent** is as follows in *26 U.S.C. § 1473*:

> all persons, in whatever capacity acting, having the control, receipt, custody, disposal, or payment of any withholdable payment

#### Citation:
  - *26 U.S.C. § 1473*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 4-TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS**

