transfer

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transfer someone or something (from some place) (to some place)

to move or relocate someone or something from one place to another. Her company transferred her from Houston to Los Angeles. We transferred the boxes from one place to another.

transfer someone or something to someone

to reassign someone or something to someone. I transferred my secretary to Joel, who can get along with almost anyone. Ann transferred her car registration to her sister.
See also: transfer

transfer something (from someone) (to someone else)

to reassign something from one person to another. I have to transfer ownership of this car to my daughter. The title of the car was transferred from me to someone else.

transfer to something

to have oneself reassigned to something. I am transferring to the accounting department. Andy wanted to transfer to a different school.
See also: transfer

celestial transfer

n. death. (Hospital, cruel, jocular word play.) He’s circling the drain. Almost ready for a celestial transfer.
See also: transfer
References in periodicals archive ?
In two cases involving divorcing spouses, known as Ames I and II, the government was whipsawed when the spouses transferred appreciated property to a third party, outside the marital unit.
4) Instead, section 357(c) provides that the transferor must recognize gain if and to the extent that the sum of the amount of the liabilities assumed by the corporation, plus the amount of the liabilities to which the property is subject, exceeds the adjusted basis of the property transferred to the corporation.
Although each inmate would have been transferred to the state prison system by his 25th birthday, their stay at the CYA provided more opportunities for academic study and vocational training.
transferor corporation, the transferee foreign corporation or the transferred corporation do not squarely fit within the triggering event exceptions.
When the recipient organization has no variance power and is not financially related to the specified beneficiary, the accounting treatment depends on whether the assets transferred are cash and financial assets or nonfinancial assets.
A and B each transferred to the corporation $10,000 worth of the readily marketable stock of Y, whereas C transferred $200 worth of the stock of Y.
First, under section 357(c), gain will be recognized to the extent the liabilities transferred exceed the basis in the assets transferred.
First, it contends that the Tax Court erred in holding that S retained (1) "possession or enjoyment" of the property he transferred to SFLP or (2) the right to designate who would possess or enjoy it.
The transferor must not maintain effective control over the transferred assets through agreements to repurchase or redeem the transferred assets.
Moreover, the requirement for a gain recognition agreement is duplicative since the subsequent disposition of stock of the transferred foreign corporation by the U.
These factors include the small number of transactions that are completed each quarter, the value of individual transactions, the timing of the recognition and the magnitude of unrealized gains and losses, UTEK's dependence on the performance of companies in its portfolio, the possibility that advances in technology could render the technologies it has transferred obsolete, the loss of technology licenses by companies in its portfolio, the degree to which it encounters competition in its markets, the volatility of the stock market and the volatility of the valuations of the companies it has invested in as it relates to its realized and unrealized gains and losses, the concentration of investments in a small number of companies, as well as other general economic conditions.
2036(a)'s underlying premise--that title, possession and enjoyment of property need to be transferred to avoid inclusion in the transferor's estate tax base--had been present in the tax law since the early 1800s.
If the house is transferred between spouses, there are no gift tax consequences.
The basic rationale for excepting certain transactions from current gain recognition is that a continued deferral of tax on the appreciation in transferred property (pursuant to an otherwise applicable nonrecognition provision) is appropriate in the outbound transfer context where an adequate mechanism exists to ultimately collect that tax.
can contribute money to an account and its contents can then be transferred in one lump sum to Mexico via an Intercuenta Express transaction.