{"data":{"id":"us-tn/tenn.-code-ann.-67-6-223","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-6-223","heading":"Property of proprietorship incorporated during tax period","body":"No tax is due with respect to tangible personal property of a sole proprietorship that becomes the assets of a corporation resulting from the incorporation of such sole proprietorship. Any such transactions are not a taxable event and shall not be deemed to be a sale under this title.","path":["TN Code","Title 67","Chapter 6"],"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":"706a2705488ca5ddbe0a20d71fff402ff12583e9b33f47b87c29c6faf397a2c2","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-6-222","next":"us-tn/tenn.-code-ann.-67-6-224"},"notice":"GroundRules: Original legal text. Not legal advice."}