### Question
Can you define what transferor's agent means?


### Answer
**Transferor's agent** is defined as the following in *26 U.S.C. § 1445*:

> any person who represents the transferor—


(A) in any negotiation with the transferee or any transferee's agent related to the transaction, or


(B) in settling the transaction

#### Citation:
  - *26 U.S.C. § 1445*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 3-WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS > Subchapter A-Nonresident Aliens and Foreign Corporations**

