### Question
What does broker mean?


### Answer
**Broker** has the following meaning in *26 U.S.C. § 3406*:

> 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**

