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.
Tenn. Code Ann. § 67-8-311
Estates subject to divestiture. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Acts 1929 (Ex
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.