SECTION 2. DEFINITIONS

Sec. 2.01. Agreement Sec. 2.02. Amounts Subject to NRA

Withholding

June 17, 2002 1166 2002–24 I.R.B.

Sec. 9.01. Term of Agreement: General

Rule Sec. 9.02. Term of Agreement: Special

Rule for PR Election Sec. 9.03. Termination of Agreement Sec. 9.04. Automatic Termination of

Agreement Sec. 9.05. Significant Change in Cir

Sec. 2.03. Chapter 3 of the Code Sec. 2.04. Chapter 61 of the Code Sec. 2.05. Distributive Share Sec. 2.06. External Auditor Sec. 2.07. Flow-Through Entity Sec. 2.08. Foreign Person Sec. 2.09. Form W-8 Sec. 2.10. Form W-9 Sec. 2.11. Form 1042 Sec. 2.12. Form 1042-S Sec. 2.13. Form 3520 Sec. 2.14. Form 3520–A Sec. 2.15. Intermediary Sec. 2.16. Nonwithholding Foreign

Trust Sec. 2.17. NRA Withholding Sec. 2.18. Overwithholding Sec. 2.19. Trust and Beneficiary or

Owner Sec. 2.20. Payment Sec. 2.21. Reduced Rate of Withhold ing Sec. 2.22. Reportable Amount Sec. 2.23. Reporting Pool Sec. 2.24. TIN Sec. 2.25. Underwithholding Sec. 2.26. U.S. Person Sec. 2.27. Withholding Agent Sec. 2.28. Withholding Foreign Trust

(or WT) Sec. 2.29. Withholding Foreign Trust (or WT) EIN Sec. 2.30. Withholding Statement Sec. 2.31. Other Terms

Sec. 4.08. Documentation for U.S.

Exempt Recipients Sec. 4.09. Documentation for U.S.

Non-Exempt Recipients Sec. 4.10. Documentation Validity Sec. 4.11. Documentation Validity

Period Sec. 4.12. Maintenance and Retention

of Documentation