Who is the Transferee and Who is the Transferor on the ATF Forms?

The ATF Form's often reference a transferee and transferor throughout the forms themselves.  The terminology can be confusing at times, going back and forth between the two.  The definitions from the ATF from the ATF Form themselves are below:

Transferee: The person acquiring the firearm.

Transferor. The person selling or otherwise disposing of a firearm; including applying to transfer a firearm.

Essentially, the transferee is the buyer of the NFA firearm and the transferor is the FFL, individual, gun trust or other legal entity who will be transferring the firearm.  An example ATF Form 4 is shown below:

Who is the Transferee and who is the Transferor of the ATF Form 4?

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