Tennessee § 35-9-102 - Distribution of amounts to avoid tax liability.
Full text of Tennessee Tennessee Code Annotated § 35-9-102 — Distribution of amounts to avoid tax liability., with citation guidance and answers to common questions.
§ 35-9-102. Distribution of amounts to avoid tax liability.
In the administration of any trust that is a private foundation or that is a charitable trust, there shall be distributed, for the purposes specified in the trust instrument, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by § 4942(a) of the Internal Revenue Code of 1954 (26 U.S.C. § 4942(a)). Acts 1971, ch. 3, § 2; T.C.A., § 35-1002.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 35-9-102
What does Tennessee Code Annotated § 35-9-102 cover?
Section 35-9-102 ("Distribution of amounts to avoid tax liability.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 35-9-102?
A common citation format is "Tennessee Code Annotated § 35-9-102" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 35-9-102 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.