There is a newer version of the Tennessee Code
2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 8 - Transfer Taxes
Part 3 - Inheritance TaxGeneral Provisions
67-8-311 - Estates subject to divestiture.
67-8-311. Estates subject to divestiture.
Where an estate or interest may be divested by the act or omission of the transferee, it shall be taxed as if there were no possibility of divesting.
[Acts 1929 (E.S.), ch. 29, § 2(7); Code 1932, § 1271; T.C.A. (orig. ed.), § 30-1614.]
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