Tennessee Code Title 67. Taxes and Licenses § 67-8-602

(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 the Internal Revenue Code (26 U.S.C.).