{"data":{"id":"us-tn/tenn.-code-ann.-35-9-102","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 35-9-102","heading":"Distribution of amounts to avoid tax liability","body":"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 § 4942(a) of the Internal Revenue Code of 1954 ( 26 U.S.C. § 4942(a) ).","path":["TN Code","Title 35","Chapter 9"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"89df5c6cbe668bd3d1597ffab14a1aa0a4c5d64acdae69867e184313d13b7fdf","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-35-9-101","next":"us-tn/tenn.-code-ann.-35-9-103"},"notice":"GroundRules: Original legal text. Not legal advice."}