U.S. Payor definition
U.S. Payor has the same meaning as in Treas. Reg. §1.6049-5(c) to the Code; and
U.S. Payor has the meaning set forth in §1.1471-1(b)(140). .76 U.S. source FDAP income. “U.S. source FDAP income” has the meaning set forth in §1.1471-1(b)(142).
U.S. Payor means a U.S. payor or U.S. middleman as defined in