Tennessee Statutes
§ 67-8-307 — [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Revocable trusts
Tennessee·Title 67
The gross estate of a resident shall include property specified in § 67-8-303(a)(1) , and the gross estate of a nonresident shall include property specified in § 67-8-303(a)(2) transferred by the decedent by deed of trust in which the decedent reserved to the decedent, alone or in conjunction with others, powers of revocation, alteration or amendment, upon the exercise of which such property would revert to the decedent, to the extent of the value of such property subject to such powers and with respect to which such powers remained unexercised.
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Tennessee § 67-8-307 ([Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Revocable trusts) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 1929 (Ex. Sess.), ch. 29, § 1(5); Code 1932, § 1262; T.C.A. (orig. ed.), § 30-1605.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund