2012 Tennessee Code
Title 35 - Fiduciaries And Trust Estates
Chapter 9 - Administration of Private Foundations, Charitable Trusts or Split-Interest Trusts
§ 35-9-102 - Distribution of amounts to avoid tax liability.

TN Code § 35-9-102 (2012) What's This?

In the administration of any trust that is a private foundation or that is a charitable trust, there shall be distributed, for the purposes specified in the trust instrument, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by ยง 4942(a) of the Internal Revenue Code of 1954.

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