transferor


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Related to transferor: conferred

transferor

noun allotter, assignor, consignor, donor, grantor, lessor, licensor, payor
See also: carrier, licensor

TRANSFEROR. One who makes a transfer.

References in periodicals archive ?
Specifically, if an S corporation or partnership is a transferor in a transaction in which a Sec.
But if ownership of the collection is split between the entity and the transferor, agents and brokers can encourage clients to consider separate policies.
Even though the text of the general rule does not so provide, the eighth example in the temporary regulations suggests that the combining entity of the transferor unit and the combining entity of the transferee unit are required to be organized under either the laws of a state, the U.
3) Exercise by the transferor of a call or ROAP specified in the legal documents that established the SPE, transferred assets to the SPE, or created the beneficial interests in the transferred assets that it holds.
Note: Qualifying special-purpose entities include trusts, corporations, or other legal vehicles that hold title to transferred assets, issue beneficial interests, service assets held, distribute proceeds to holders of beneficial interests, and have a standing at law which is distinct from the transferor.
The transferee cannot return the receivables to the transferor except pursuant to the recourse provisions.
168(i)(7) transaction in the same tax year that the property is placed in service by the transferor, the transferred property is treated as originally placed in service on the date the transferor placed the property in service.
1001-1(e), where a property transfer is part sale and part gift, the transferor has a gain to the extent that the amount realized exceeds the property's adjusted basis.
If the bonds had been held in the transferor's portfolio for more than approximately three months, or they had been reported by the transferor other than as assets held for resale, Standard & Poor's generally will require a true sale opinion from the transferor to the issuing SPE.
If it is, the transferor recognizes compensation income equal to the amount realized over the amount paid to acquire the option.
2) Section 6010 of The Internal Revenue Service Restructuring and Reform Act of 1998 includes a technical correction clarifying that section 351(b) applies to a transferor who transfers property in a section 351 exchange and receives NQPS in addition to stock that is not treated as "other property" under that section.