Section 67-8-311 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318

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.Acts 1929 (Ex. Sess.), ch. 29, § 2(7); Code 1932, § 1271; T.C.A. (orig. ed.), § 30-1614.