{"data":{"id":"us-tn/tenn.-code-ann.-67-8-311","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-8-311","heading":"[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Estates subject to divestiture","body":"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.","path":["TN Code","Title 67","Chapter 8"],"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":"e9092c41644241290c36608ddf886780d214d208314a5775f19e8dc1bd5ee5eb","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-8-310","next":"us-tn/tenn.-code-ann.-67-8-312"},"notice":"GroundRules: Original legal text. Not legal advice."}