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Regard $T_{p}M$ as the real vector space of derivations at a point $p$: a vector $v$ acts on germs of smooth functions by a linear map satisfying $v(fh)=f(p)v(h)+h(p)v(f)$. In a coordinate chart $x=(x^1,\dots ,x^n)$, the coordinate derivations $\partial /\partial x^i{|}_p$ form a basis, so $v={\sum }_i{v}^i\partial /\partial x^i{|}_p$, with $v^i=v(x^i)$. To see that these exhaust all derivations, the first-order Taylor theorem locally writes $f-f(p)={\sum }_i(x^i-x^i(p))h_i$ with $h_i(p)={\partial }_{i}f(p)$. The product rule gives $v(f)={\sum }_{i}v(x^i){\partial }_{i}f(p)$; applying this to the coordinate functions also proves independence. Equivalently one can use velocities of smooth curves through $p$.

Set $TM={\coprod }_{p\in M}{T}_{p}M$, with projection $\pi (p,v)=p$. Over a coordinate chart $x:U\to x(U)$ defineGive the disjoint union the topology generated by the inverse images of open sets under these bijections. For overlapping charts $y=f\circ x$, the chain rule gives the tangent coordinate transitionIt is a smooth bijection with smooth inverse $(w,u)\mapsto (f^{-1}(w),D{f}^{-1}(w)u)$. Thus the induced charts form a smooth atlas of dimension $2n$. The chain rule gives the cocycle on triple overlaps, and any additional smooth coordinate chart gives compatible induced charts, so the structure is independent of the starting atlas.

The total space is Hausdorff: different base points can be separated downstairs, and two distinct vectors over one point can be separated in a common product chart. A countable coordinate cover, together with countable bases for its products, gives second countability. Hence this atlas defines a smooth manifold. In every local trivialization, $\pi$ is projection onto the first factor and the fibre change $v\mapsto Df(z)v$ is an invertible linear map depending smoothly on $z$. Fibrewise addition and scalar multiplication are smooth in these product coordinates. Consequently $TM\to M$ is naturally a smooth real vector bundle of rank $n$.