The term "withholding agent" means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461. The members of such forces include commissioned officers and personnel below the grade of commissioned officers in such forces. The term "military or naval forces of the United States" and the term "Armed Forces of the United States" each includes all regular and reserve components of the uniformed services which are subject to the jurisdiction of the Secretary of Defense, the Secretary of the Army, the Secretary of the Navy, or the Secretary of the Air Force, and each term also includes the Coast Guard. (15) Military or naval forces and armed forces of the United States The term "taxpayer" means any person subject to any internal revenue tax. The term "Commissioner" means the Commissioner of Internal Revenue. The term "delegate," in relation to the performance of functions in Guam or American Samoa with respect to the taxes imposed by chapters 1, 2, and 21, also includes any officer or employee of any other department or agency of the United States, or of any possession thereof, duly authorized by the Secretary (directly, or indirectly by one or more redelegations of authority) to perform such functions. (B) Performance of certain functions in Guam or American Samoa (ii) when used with reference to any other official of the United States, shall be similarly construed. (i) when used with reference to the Secretary of the Treasury, means any officer, employee, or agency of the Treasury Department duly authorized by the Secretary of the Treasury directly, or indirectly by one or more redelegations of authority, to perform the function mentioned or described in the context and The term "Secretary" means the Secretary of the Treasury or his delegate. The term "Secretary of the Treasury" means the Secretary of the Treasury, personally, and shall not include any delegate of his. (11) Secretary of the Treasury and Secretary (A) Secretary of the Treasury The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title. The term "United States" when used in a geographical sense includes only the States and the District of Columbia. The term "shareholder" includes a member in an association, joint-stock company, or insurance company. The term "stock" includes shares in an association, joint-stock company, or insurance company. The term "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. The term "foreign" when applied to a corporation or partnership means a corporation or partnership which is not domestic. The term "domestic" when applied to a corporation or partnership means created or organized in the United States or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides otherwise by regulations. The term "corporation" includes associations, joint-stock companies, and insurance companies. The term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization. The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof- (1) Person Jump To: Source Credit References In Text Amendments Effective Date Savings Provision Miscellaneous Cross Reference ยง7701.