transferee


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  • noun

Synonyms for transferee

(law) someone to whom a title or property is conveyed

someone who transfers or is transferred from one position to another

References in periodicals archive ?
The statute of limitations under IRC section 6901 will generally expire (unless extended by consent) earlier than the 10-year special lien statutes, since it is one year after the expiration of the period of limitation for assessment against the transferor and an additional year with respect to a transferee of a transferee.
Instead, the transferee adds to the basis the transferor's remaining unused deductions and then depreciates it over the remaining life of the asset according to the asset's MACRS convention (N.
The starting point when calculating the TPT credit is determining whether the transferor has "transferred" to the transferee any "property" included in the transferor's gross estate (transferred property).
If the transferee changes positions, however, he should remain aware of the time limits for L-1A and L-1B status, which are seven and five years, respectively.
One of the first questions a transferee has is "What are my housing options?
312-10, in all other cases in which property is transferred from one corporation to another and no gain or loss is recognized (or is recognized only to the extent of the property received other than that permitted to be received without the recognition of gain), no allocation of the earnings and profits of the transferor is made to the transferee.
When a loan transfers with an active complaint, there must be a process to ensure that the complaint is resolved or handed off to the transferee in such a way that it is tracked through to resolution.
If the Scheme is sanctioned by the Court, it will result in the transfer of the Transferring Business to the Transferee notwithstanding any entitlement that a person would otherwise have to terminate, modify, acquire or claim an interest or right or to treat an interest or right as terminated or modified as a result of anything done in connection with the Scheme.
The IRS noted that the taxpayer's directions to the custodian of her transferee IRA were intended to insure that required distributions were timely made to her in the manner that she desired.
Orders of transfer and such other orders as the JPML may make thereafter shall be filed in the Office of the Clerk of the district court of the transferee district and shall be effective when filed.
Circuit concludes that Omar's constitutional argument already had been authoritatively addressed and rejected in Munaf, stating: "The Supreme Court has established that there is no freestanding constitutional right for extradition or military transferees to obtain judicial review of conditions in the receiving country before being transferred.
Less than a year after the transfer, Mr Oakland was dismissed by the Transferee and brought a claim for unfair dismissal.
After the filing of the articles of organization, a person who acquires a membership interest directly from the limited liability company or is a transferee of a membership interest may be admitted as a member with unanimous consent of the members" (emphasis added).
Because relocation appraisal specialists often represent the only face-to-face contact between the transferee and their relocation program, appraisers' appearance and demeanor are critical.
3) The property transferred in exchange for the contract is not subsequently sold or otherwise disposed of by the transferee during the two-year period beginning on the exchange date.