| Article 14 also contains provisions as to what should happen if the transferor defaults in executing a transfer of his shares. |
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| The transferee claimed before the magistrate that the thing was his, and the transferor, who was the defendant, admitted the claim. |
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| It shall not go beyond the 70th birthday of the transferor and the normal retirement age of the farm worker. |
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| In the case of security lending transactions, the securities shall remain on the balance sheet of the transferor. |
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| The transferor keeps one copy, and sends the remaining three copies to the transferee, along with the property being transferred. |
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| A transferor attempts to recover the costs associated with developing an intangible and to earn a reasonable return. |
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| Very generally, the rules attribute to the transferor amounts of income and capital gains from the transferred property. |
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| If upon receipt of the instruction the issuer should dispute the validity of the security, the burden of proving validity is upon the transferor. |
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| The transferor will have transferred the interest in the policy on a tax-free basis. |
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| By the financial statement date, the transferor has made a decision such that they lost the discretion to avoid making the transfer. |
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| No transfer shall relieve the transferor from any obligations to the Partnership incurred prior to the transfer becoming effective. |
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| If there are several transferees, each must be related to the transferor. |
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| This assumes that the transferor has no continuing involvement in all or part of those rights. |
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| The total duration of early retirement support shall not exceed 15 years for the transferor and for the farm worker. |
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| Where a farm is transferred by several transferors, overall support shall be limited to the amount provided for one transferor. |
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| What renders this title defeasible is not a vested proprietary interest, but a mere equity held by the transferor. |
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| In the event of a breach, the issuer would claim against the last transferor, who would claim back against the previous transferor, and so on, until the claim reached the endorser. |
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| Such a transfer does not reinstate the contribution room of the transferor spouse or partner, nor does it count against the contribution room of the transferee spouse or partner. |
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| Under previous law, the warranty was given separately by each transferor so that, in the event of a breach, each person would claim against their transferor, and so on, until the claim reached the endorser. |
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| In order to obtain title to a chattel from a person who does not own it, the transferor must have had possession, the transferee must have been in good faith, and the owner must not have lost possession involuntarily. |
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| Further, German law allows the transferor and transferee to agree that the transferor will remain in physical possession of the goods, even though title has passed to the purchaser. |
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| These transfers do not give rise to a gain or loss in the financial statements of the transferor, except for any impairment loss recognized at the time of disposal. |
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| The transferor and the transferee each have to file a copy of the agreement at the Tax Centre where they would normally file their return of income. |
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| For the Company's purposes, the transfer of a warrant shall be understood as the transfer from the account of the transferor to that of the transferee upon production of an instruction to carry out such a transfer. |
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| Contrary to the attribution rules, this provision taxes the recipient of the split income at the top marginal rate, instead of reattributing the income to the transferor or lender. |
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| An asset that had been debited to an account could not be debited a second time because after the first debit, it simply figured no longer in the account of the transferor. |
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| Furthermore, there must be no contractual provision relating to the transfer that could result in the transferor reacquiring control of its previous contractual rights through the repurchase of the transferred assets. |
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| In that case it can still be transferred to a third party, but the third party can have no better right than the transferor. |
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| If the entity has not used the funds for that specific purpose by the year end date, then they essentially have a liability to the transferor until they use the funds for that purpose. |
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