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2018 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 8 - Transfer Taxes
Part 3 - Inheritance Tax -- General Provisions [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]
§ 67-8-308. Transfers to executors and trustees. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Universal Citation:
TN Code § 67-8-308 (2018)
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If property is transferred to executors or trustees in lieu of their commissions or allowances, the excess in value of the property so transferred above the amount of commissions or allowances that would be payable in the absence of such transfer, shall be taxable.
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