Ohio Rev. Code § 5731.03 - Value of Gross Estate

Section 5731.03 - Value of Gross Estate
Section 5731.02 - Rate of Tax - CreditSection 5731.04 - Value of Gross Estate Includes Interest of Surviving Spouse

The value of the gross estate shall include the value of all property, to the extent of the interest therein of the decedent on the date of the decedent's death.

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