transferee
Defined in 3 places across 2 titles of the United States Code.
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.
Source
- 2013–present26 U.S.C. § 6901Internal Revenue Code · Transferred assets · as used in this section
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.
Source
- 2013–present26 U.S.C. § 1445Internal Revenue Code · Withholding of tax on dispositions of United States real property interests · in this section
The term “transferee” means a person to whom an importer or exporter transfers a listed chemical.
Source
- 2006–present21 U.S.C. § 971Food and Drugs · Notification, suspension of shipment, and penalties with respect to importation and exportation of listed chemicals · in this section
The term "transferee" means the person acquiring the United States real property interest.
Source
- 1994–present26 U.S.C. § 1445Internal Revenue Code · Withholding of tax on dispositions of United States real property interests · in this section