# Tenn. Code Ann. § 35-9-102: Distribution of amounts to avoid tax liability

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T35_C9_S35-9-102

## Section

- **Citation:** Tenn. Code Ann. § 35-9-102
- **Heading:** Distribution of amounts to avoid tax liability
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 35 / Chapter 9 / Section 35-9-102

## Text

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.
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.

## Nearby sections

- [Tenn. Code Ann. § 35-9-101 Prohibited acts](https://www.frixlaw.com/law-library/statutes/STATE_TN_T35_C9_S35-9-101.md)
- [Tenn. Code Ann. § 35-9-102 Distribution of amounts to avoid tax liability](https://www.frixlaw.com/law-library/statutes/STATE_TN_T35_C9_S35-9-102.md)
- [Tenn. Code Ann. § 35-9-103 Applicability of Sections 35-9-101 and 35-9-102](https://www.frixlaw.com/law-library/statutes/STATE_TN_T35_C9_S35-9-103.md)
- [Tenn. Code Ann. § 35-9-104 Powers of courts and attorney general and reporter unimpaired](https://www.frixlaw.com/law-library/statutes/STATE_TN_T35_C9_S35-9-104.md)
- [Tenn. Code Ann. § 35-9-105 References to Internal Revenue Code](https://www.frixlaw.com/law-library/statutes/STATE_TN_T35_C9_S35-9-105.md)
- [Tenn. Code Ann. § 35-9-106 Authority to amend trust for tax benefits](https://www.frixlaw.com/law-library/statutes/STATE_TN_T35_C9_S35-9-106.md)
- [Tenn. Code Ann. § 35-9-107 Reformation of trusts to comply with tax regulations](https://www.frixlaw.com/law-library/statutes/STATE_TN_T35_C9_S35-9-107.md)
- [Tenn. Code Ann. § 35-9-108 Information or actions that cannot be required](https://www.frixlaw.com/law-library/statutes/STATE_TN_T35_C9_S35-9-108.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T35_C9_S35-9-102. Check the current official text before relying on it. Not legal advice.