TENNESSEE DEPARTMENT OF REVENUE
                        INHERITANCE TAX RETURN SCHEDULE
                                       JOINTLY OWNED PROPERTY
SCHEDULE E
         INH
         301
ESTATE OF                                                      DECEDENT'S SOCIAL SECURITY NUMBER

PART I       Qualified joint interests - Interests held by the decedent and his or her spouse as the only joint tenants
                                                               Alternate                                   Alternate             Value at
Item No.                Description                 Valuation Date                                          Value                Date of Death

1. (a) Total ..............................................................................................
1. (b)  Amounts included in gross estate (1/2 of line 1(a) ) ..................

PART II       All Other Joint Interests

       2. (a) State the name and address of each surviving co-tenant. If there are more than (3) surviving co-tenants
           list the additional co-tenants on an attached sheet.

Name                                                                           Address (Number, Street, City, State & Zip Code)

A.
B.
C.

         Enter Letter                  Description                                                      Percentage    Includible Includible
Item No.     of         (Include Alternate valuation date if any)                                          Includible alternate  value at
            Co-tenant                                                                                                 value      Date of Death

2. (b) Total ...........................................................................................
2. (c) Total (From any attached sheets) .............................................
3. Total includible joint interests (Add Lines, 1(b), and 2(b), and 2(c),
    enter here and also on Page 3 Line 5-E) .......................................

RV-F1400501                                                                                                                      INTERNET (1-98)