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 title 26 of the United States Code.
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 title 26 of the United States Code.
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 title 26 of the United States Code.
