us-oh/stat
Ohio Rev. Code § 5731.04
Value of gross estate includes interest of surviving spouse
Official textcodes.ohio.govlast amended
The value of the gross estate shall include the value of all property, to the extent of any interest therein of the surviving spouse, existing on the date of the decedent's death as dower or curtesy or by virtue of a statute creating an estate in lieu of dower or curtesy.
Source: view the official text
In this chapter (40 sections)
- 5731.01 · Estate tax definitions
- 5731.02 · Rate of tax - credit
- 5731.03 · Value of gross estate
- 5731.04 · Value of gross estate includes interest of surviving spouse
- 5731.05 · Value of gross estate includes transfers in contemplation of…
- 5731.06 · Value of gross estate includes transfers with retention of…
- 5731.07 · Value of gross estate includes transfers conditioned on…
- 5731.08 · Value of gross estate includes transfers subject to power to…
- 5731.09 · Value of gross estate includes annuity
- 5731.10 · Value of gross estate includes joint and survivorship property
- 5731.011 · Value of qualified farm property
- 5731.11 · Value of gross estate includes interests subject to general…
- 5731.12 · Value of gross estate includes insurance payable to estate
- 5731.13 · Value of gross estate includes transfers for less than…
- 5731.14 · Determining taxable estate
- 5731.15 · General deductions
- 5731.16 · Deductions - funeral and administration expenses, and debts
- 5731.17 · Deductions - charitable bequests and transfers
- 5731.18 · Additional estate tax transfer of estate
- 5731.19 · Estate tax on nonresidents
- 5731.21 · Filing estate tax return
- 5731.22 · Failing to file timely return or underpayment due to fraud
- 5731.23 · Tax due and payable 9 months after date of death - interest
- 5731.24 · Due date for additional tax return and payment
- 5731.25 · Extensions
- 5731.26 · Tax commissioner - powers and duties
- 5731.27 · Certificate of determination of final estate tax liability
- 5731.28 · Claims for refund
- 5731.30 · Filing exceptions to tax commissioner's final determination…
- 5731.31 · Probate court jurisdiction
- 5731.32 · Appeal from final order of probate court
- 5731.33 · Receipt for payment
- 5731.34 · Transfers of intangible personal property
- 5731.35 · Foreign estate tax
- 5731.36 · Enforcing claims for foreign estate taxes
- 5731.37 · Taxes are lien on property
- 5731.38 · Statute of limitations
- 5731.39 · Written consent of tax commissioner to transfer of assets
- 5731.40 · No consent of tax commissioner to transfer of assets of…
- 5731.41 · Appointment of enforcement agents