67-8-311 - Estates subject to divestiture. - Tennessee Statutes

67-8-311. Estates subject to divestiture.

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 (E.S.), ch. 29, § 2(7); Code 1932, § 1271; T.C.A. (orig. ed.), § 30-1614.]