Tennessee Statutes
§ 35-9-102 — Distribution of amounts to avoid tax liability
Tennessee § 35-9-102
JurisdictionTennessee
Title35
This text of Tennessee § 35-9-102 (Distribution of amounts to avoid tax liability) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tenn. Code Ann. § 35-9-102 (2026).
Text
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) ).
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Related
§ 4942
26 U.S.C. § 4942
Legislative History
Acts 1971, ch. 3, § 2; T.C.A., § 35-1002.
Nearby Sections
15
§ 35-1-102
Appointment of public trustee§ 35-10-101
Short title§ 35-10-102
Chapter definitions§ 35-10-107
Reviewing compliance§ 35-10-108
Application to existing institutional funds§ 35-10-110
Uniformity of application and construction§ 35-11-101
Funds placed in trust - TrusteeCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 35-9-102, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/35-9-102.