Ohio § 5731.08 Value of gross estate includes transfers subject to power to alter, amend, revoke, or terminate

Ohio Statutes

§ 5731.08 — Value of gross estate includes transfers subject to power to alter, amend, revoke, or terminate

Ohio § 5731.08

Title 57Taxation

Ch. 5731Estate Tax

This text of Ohio § 5731.08 (Value of gross estate includes transfers subject to power to alter, amend, revoke, or terminate) 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. § 5731.08 (2026).

Text

The value of the gross estate shall include the value of all property, to the extent of any interest therein of which the decedent has made a transfer except in the case of a bona fide sale for an adequate and full consideration in money or money's worth, by trust or otherwise, where the enjoyment thereof was subject on the date of the decedent's death to any change through the exercise of a power, in whatever capacity exercisable, by the decedent alone or by the decedent in conjunction with any other person to alter, amend, revoke or terminate.

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The value of the gross estate shall include the value of all property, to the extent of any interest therein of which the decedent has made a transfer except in the case of a bona fide sale for an adequate and full consideration in money or money's worth, by trust or otherwise, where the enjoyment thereof was subject on the date of the decedent's death to any change through the exercise of a power, in whatever capacity exercisable, by the decedent alone or by the decedent in conjunction with any other person to alter, amend, revoke or terminate.