donation

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donation

[dō′nā·shən]
(mycology)
In conjugation, a process involving a nonconjugative plasmid and a conjugative plasmid in which the latter provides the missing conjugative function to the former so that the former may be transferred.
McGraw-Hill Dictionary of Scientific & Technical Terms, 6E, Copyright © 2003 by The McGraw-Hill Companies, Inc.
References in periodicals archive ?
If the charitable donee disposes of "charitable deduction property" that is subject to the above rules within two years after its receipt, the donee must provide an information return to the IRS.
A gift is void is the donee has not given his acceptance.
Sale or Gratuitous Transfer to Needy Individual in Direct Furtherance of Donee Organization's Charitable Purpose.
[section]733.612(2)) pays the pledge without requiring the charity donee to file a statement of claim and includes the pledge on the personal representative's proof of claim as already paid.
As with inter vivos gifts, there is good delivery for the purposes of establishing a valid DMC where the donee already has possession of the chattel at the time of the gift and there is no need for a second delivery.
lender subordinates its rights to all of the donee's rights,
The contribution base differs depending on the type of donee organization and the type of asset contributed.
So long as this type of investment is made in a registered charity or other qualified donee, there is no need for concern over whether the terms of the arrangement are at fair market value.
(13) As a qualification of the rule, it is submitted that status of a donee beneficiary is unrelated to the policy basis of the parol evidence rule.
The first two causes of revocation require the existence of the donee's guilt in the execution of the special obligations, while the third cause, which will be the object of a separate study, takes into account the simple manifestation of will of the donor spouse to revoke the donation made to the other spouse during the marriage.
Here, the donor and donee jointly elect to hold over any chargeable gains accrued during the donor's period of ownership, resulting in no tax payable until they themselves dispose of the asset.
(24) Consider my formulation in 1981: "In essence, a power [of appointment] is a right given by the owner of property (donor) to an individual (donee) to determine which party shall enjoy an interest in property ([permissible] appointee or taker in default)." (25) In effect, the donee of a power of appointment gets to choose who will receive an interest in the donor's former property; the choice is between the persons who the donor specifies as permissible recipients (permissible appointees), (26) and those who would take if the power is not exercised (takers in default).