Ohio Rev. Code § 5731.14 - Determining Taxable Estate

Section 5731.14 - Determining Taxable Estate
Section 5731.13 - Value of Gross Estate Includes Transfers for Less Than Adequate ConsiderationSection 5731.15 - General Deductions

For purposes of the tax levied by section 5731.02 of the Revised Code, the value of the taxable estate shall be determined by deducting from the value of the gross estate deductions provided for in sections 5731.15 to 5731.17 of the Revised Code.

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