Versions of Tennessee Code 67-8-107 - Valuation of gift. on LawServer 2024 Tennessee Code 67-8-107 – Valuation of gift. 2023 Tennessee Code 67-8-107 – Valuation of gift 2021 Tennessee Code 67-8-107 – Valuation of Gift. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.] 2020 Tennessee Code 67-8-107 – Valuation of Gift. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.] 2019 Tennessee Code 67-8-107 – Valuation of gift. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.] 2010 Tennessee Code 67-8-107. Valuation of gift