transferee
1
8.2
- noun
- /ˌtrænsfərˈi/
- Specialized
:
cesionario
- Section 362(a), in relevant part, provides that in a section 351 transaction, in which the transferor receives only transferee stock, the transferee corporation's basis in the property acquired in the transaction will be the same as it would be in the hands of the transferor, increased by the amount of gain recognized to the transferor on such transfer.
Examples
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Thus, courts have typically rejected unconscionability challenges pursued by a business licensee or business transferee.
Academic text (2018) -
The proposed regulations affect the tax consequences of the transferee/assuming party and the transferor/property provider.
Blog text (18) -
Generally, to determine control, a group of transferors may include all of the transferee stock owned by each transferor participating in the transaction, not just the shares the transferors receive in the current transaction.
Blog text (18) -
To achieve this result, the proposed regulations recharacterize transactions in which a transferee assumes obligations under an existing lease or similar agreement, and the transferor or any other party has already received or retains the right to receive amounts allocable to periods after the transfer.
Blog text (18) -
In conjunction with valuations for gift tax purposes, a primary focus under the "willing purchaser/willing seller" test generally applied by the courts should be on the value of the property transferred—not on the value of transferred property in the hands of the eventual transferee.
Academic text (2001) -
I do have one very large question about whether borrowers have standing to challenge the validity of assignments of mortgage or transfers of notes in transactions where they are not parties; that is, the borrower is neither the assignor nor transferor, nor the assignee or transferee.
Blog text (21) -
Section 362(a), in relevant part, provides that in a section 351 transaction, in which the transferor receives only transferee stock, the transferee corporation's basis in the property acquired in the transaction will be the same as it would be in the hands of the transferor, increased by the amount of gain recognized to the transferor on such transfer.
Blog text (18) -
The contract was signed by the transferee, confirming their acceptance of the property title.
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In the lawsuit, the transferee claimed that they were unaware of any liens on the property they received.
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Before finalizing the sale, the bank required a credit history of the transferee to ensure they qualified for the mortgage.
Synonyms
4
6.2
A person or group that officially receives something such as money, rights, property
1
6.8
A person who is given rights, property, or responsibilities by someone else
A person who receives ownership of property through a legal transfer
A person who receives a signed check or bill to collect the money
A person who receives an office or property that another person gave up
Antonyms
- Formal
1
8.6
A person who gives property or rights to someone else, often by a legal document
Surface Forms
Morphology
Etymology
Transferee comes from the word transfer ('give or move to someone else') combined with the ending -ee ('the person who receives'), as in payee or employee. In law this explains the meaning: a transferee is the person who receives a title, right, or property.