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.
Estates subject to divestiture. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-311, under Inheritance Tax — General Provisions [Not applicable to decedents who die in 2016 or after, see § 67-8-318.].
Tenn. Code Ann. § 67-8-311