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pledgee

   Also found in: Dictionary/thesaurus 0.01 sec.
See: creditor

PLEDGEE. The same as pawnee. (q.v.)
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101(a)(2) is not applicable to amounts received by the pledgee or assignee that are treated as a repayment of capital and are therefore generally income tax free to the extent of the outstanding debt amount.
Guiding clients through the transfer-for-value maze by Levin, Philip / The Tax Adviser
IRC [section] 101(a)(2) is not applicable to amounts received by the pledgee or assignee that are treated as a repayment of capital and are therefore generally income tax free to the extent of the outstanding debt amount.
Be wary of taxes sapping life insurance proceeds by Grassi, Sebastian V., Jr. / Journal of Accountancy
42) Article 706 of the Majalla sets forth this possession requirement in an unequivocal fashion: If the pledge is not transferred to the effective possession of the pledgee .
Iraq, secured transactions, and the promise of Islamic law by Sundahl, Mark J. / Vanderbilt Journal of Transnational Law
 
 
 
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