Tennessee § 67-8-602 Part definitions

Tennessee Statutes

§ 67-8-602 — Part definitions

Tennessee § 67-8-602

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This text of Tennessee § 67-8-602 (Part definitions) 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. § 67-8-602 (2026).

Text

As used in this part, unless the context otherwise requires:

(1)"Federal generation-skipping transfer tax" means the tax imposed by 26 U.S.C. § 2601 ;

(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 (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.).

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As used in this part, unless the context otherwise requires: (1) "Federal generation-skipping transfer tax" means the tax imposed by 26 U.S.C. § 2601 ; (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 (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.).