us-oh/stat
Ohio Rev. Code § 5731.10
Value of gross estate includes joint and survivorship property
# (A)
The value of the gross estate shall include the value of all property, to the extent of the interest therein held by the decedent and any person jointly, so that upon the death of one of them, the survivor has or the survivors have a right to the immediate ownership or possession or enjoyment of the whole property, except such part thereof as may be shown to have originally belonged to such other person or persons and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth.
# (B)
When the person holding property jointly are a husband and wife, the amount includible in the gross estate shall be one-half the value of said property. When the property has been acquired by gift, bequest, devise, or inheritance by the decedent and any other person or persons as joint owners and their interests are not otherwise specified or fixed by law, the amount includible in the gross estate shall be the value of a fractional part of said property determined by dividing the value of the property by the number of joint owners.
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