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transferee

Defined in 6 dictionaries — Case Law, U.S. Code, Cyclopedic (1922), Ballentine's (1916), Bouvier (1914), Black's (1910)

Definitions from Case Law

United States Supreme Court

heir, legatee, devisee, and distributee.

Defined by the Supreme Court in Commissioner of Internal Revenue v. F Stern, 357 U.S. 39 (1958).

United States Code

21 U.S.C. § 971 — in this section

The term “transferee” means a person to whom an importer or exporter transfers a listed chemical.

26 U.S.C. § 1445 — in this section (8 versions over time)

For purposes of this subsection, the term “transferee’s agent” means any person who represents the transferee—

(A) in any negotiation with the transferor or any transferor’s agent related to the transaction, or

(B) in settling the transaction.

26 U.S.C. § 1445 — for purposes of this section

The term “transferee” means the person acquiring the United States real property interest.

26 U.S.C. § 6901 — as used in this section

As used in this section, the term “transferee” includes donee, heir, legatee, devisee, and distributee, and with respect to estate taxes, also includes any person who, under section 6324(a)(2), is personally liable for any part of such tax.

Show all 4 definitions and how they changed over time

The Cyclopedic Law Dictionary

Walter A. Shumaker and George Foster Longsdorf; ed. James C. Cahill · 1922

He to whom a transfer is made.

Ballentine's Law Dictionary

James A. Ballentine · 1916

One to whom a transfer is made.

Bouvier's Law Dictionary and Concise Encyclopedia

John Bouvier; revised by Francis Rawle · 1914

He to whom a transfer is poration must be brought in the county made. where its office is; State v. Hancock, 2

Black's Law Dictionary

Henry Campbell Black, M.A. · 1910

He to whom a transfer is made.