Ohio Statutes
§ 5731.04 — Value of gross estate includes interest of surviving spouse
Ohio § 5731.04
This text of Ohio § 5731.04 (Value of gross estate includes interest of surviving spouse) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ohio Rev. Code Ann. § 5731.04 (2026).
Text
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.
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Legislative History
Effective: July 1, 1968 | Latest Legislation: Senate Bill 326 - 107th General Assembly
Nearby Sections
15
§ 5731.01
Estate tax definitions§ 5731.011
Value of qualified farm property§ 5731.02
Rate of tax - credit§ 5731.03
Value of gross estate§ 5731.06
Value of gross estate includes transfers with retention of life estate or power of appointment§ 5731.07
Value of gross estate includes transfers conditioned on survivorship or reversionary interestCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5731.04, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5731.04.