SECTION 2. DEFINITIONS

Sec. 2.01. Agreement Sec. 2.02. Amounts Subject to NRA Withholding Sec. 2.03. Chapter 3 of the Code Sec. 2.04. Chapter 61 of the Code Sec. 2.05. External Auditor Sec. 2.06. Flow-Through Entity Sec. 2.07. Foreign Person Sec. 2.08. Form W–8 Sec. 2.09. Form W–9 Sec. 2.10. Form 1042 Sec. 2.11. Form 1042–S Sec. 2.12. Form 1065 Sec. 2.13. Intermediary Sec. 2.14. Nonwithholding Foreign Partnership Sec. 2.15. NRA Withholding Sec. 2.16. Overwithholding Sec. 2.17. Partnership and Partner; Direct Partner; Indirect Partner; Passthrough Partner Sec. 2.18. Payment Sec. 2.19. Pooled Reporting (PR) Election Sec. 2.20. Reduced Rate of Withholding Sec. 2.21. Reportable Amount Sec. 2.22. Reporting Pool

Sec. 2.23. Schedule K–1 Sec. 2.24. TIN Sec. 2.25. Underwithholding Sec. 2.26. U.S. Person Sec. 2.27. Withholding Agent Sec. 2.28. Withholding Foreign Partnership (or WP) Sec. 2.29. Withholding Foreign Partnership (or WP) EIN Sec. 2.30. Withholding Statement Sec. 2.31. Other Terms