{"data":{"id":"us-tn/tenn.-code-ann.-67-8-602","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-8-602","heading":"Part definitions","body":"As used in this part, unless the context otherwise requires:\n(1) \"Federal generation-skipping transfer tax\" means the tax imposed by 26 U.S.C. § 2601 ;\n(2) \"Generation-skipping transfer\" means a transfer subject to the tax imposed by 26 U.S.C. § 2601 where the original transferor is a resident of Tennessee at the date of the transfer, or the property transferred is real property or tangible personal property with an actual situs in Tennessee; and\n(3) \"Original transferor\" means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in the imposition of a federal generation-skipping transfer tax under applicable provisions of the Internal Revenue Code (26 U.S.C.).","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":"a0c2acdbc7458ab22cc0d6e5af7057da4d4abc76f14009ad86742690e53cc0c0","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-8-601","next":"us-tn/tenn.-code-ann.-67-8-603"},"notice":"GroundRules: Original legal text. Not legal advice."}