См. также: налог на доход от прироста капитала, налоговая ставка, налоговое регулирование, налоговые преференции
According to 26 USCS § 1473 [Title 26. Internal Revenue Code; Subtitle A. Income Taxes; Chapter 4. Taxes to Enforce Reporting on Certain Foreign Accounts], withholding agent means “all persons, in whatever capacity acting, having the control, receipt, custody, disposal, or payment of any withholdable payment.” (USLegal)
