Estates Subject to Divestiture. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

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  2. Tennessee Code
  3. Taxes and Licenses
  4. Transfer Taxes
  5. Inheritance Tax — General Provisions [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]
  6. Estates Subject to Divestiture. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

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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.


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