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TRANSFEROR. One who makes a transfer.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
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Only one of the transferors would be exempted from tax and this is also only possible if said transferor alone obtains at least 51 percent total voting equity.
Any person who intends to appear at the hearing or make representations by telephone or in writing is requested (but is not obliged) to notify his or her objections as soon as possible and preferably at least five days before the hearing of the Application on 7 September 2018 to the solicitors named below or to the Transferor using the contact details set out below.
transferor. In other words, special allocations of those items would violate the requirements of the gain-deferral method.
First, the TPT credit is limited to the lesser of 1) the amount of FET attributable to the transferred property in the transferor spouse's estate (the first limitation) (5); and 2) the amount of FET attributable to the transferred property in the transferee spouse's estate (the second limitation) (the lesser of the first limitation and second limitation are referred to collectively hereafter as the "FET liability limitation").
* The beneficiary receives the property at the transferor's death, but if the beneficiary does not survive the transferor, the beneficiary's interest in the property lapses.
Although the business purpose of most repo transactions is for companies to borrow and lend money, Statement of Financial Accounting Standards (SFAS) 125, issued in 1996, permitted the transactions to be recorded as sales or as loans depending on whether the transferor maintained control of the asset.
381(a)(2), the acquiring corporation will be the corporation that directly acquires the assets the transferor corporation transferred, even if the transferee corporation ultimately retains none of the transferred assets.
If payments are not made in accordance with a statutorily provided grace period, the rules provide for additional gift tax to be paid at the time of a subsequent lifetime transfer, or for additional estate tax at the death of the transferor (i.e., recapture).
A $3,500,000 (in 2009) GST exemption is available to each transferor. Great flexibility is available to allocate or not allocate GST exemption to transfers.
The court ruled that a taxable transfer under the real estate transfer tax must include a bargained-for exchange of promises between the transferor and transferee, with the transferor receiving some benefit or consideration in exchange for the transfer of real estate.