§ 106.100 Scope
§ 106.101 Definitions
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Terms Used In CFR > Title 13 > Chapter I > Part 106 > Subpart A - Scope and Definitions

  • Bequest: Property gifted by will.
  • Devise: To gift property by will.
  • Donor: The person who makes a gift.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.