Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly As used in this chapter: (A) The “value of the gross estate” of the decedent shall include, to the extent provided in sections 5731.03 to 5731.131 of the Revised Code, the value, on the date of the decedent’s death or on an […]
Effective: July 24, 1986 Latest Legislation: House Bill 139 – 116th General Assembly (A) As used in this section: (1) “Adjusted value” means: (a) In the case of the gross estate, the value of the gross estate as determined pursuant to section 5731.01 of the Revised Code and without regard to this section, reduced by […]
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly (A) A tax is hereby levied on the transfer of the taxable estate, determined as provided in section 5731.14 of the Revised Code, of every person dying on or after July 1, 1968, and before January 1, 2013, who at the time […]
Effective: July 1, 1968 Latest Legislation: Senate Bill 326 – 107th General Assembly 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.
Effective: July 1, 1968 Latest Legislation: Senate Bill 326 – 107th General Assembly 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 […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly (A) Except as provided in divisions (B) and (C) of this section, the value of the gross estate shall include the value of all property, to the extent of any interest in property, of which the decedent has at any time made […]
Effective: July 1, 1968 Latest Legislation: Senate Bill 326 – 107th General Assembly 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 at any time made a transfer, except in the case of a bona fide sale for an […]
Effective: July 1, 1968 Latest Legislation: Senate Bill 326 – 107th General Assembly (A) 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 at any time made a transfer, except in the case of a bona fide sale for […]
Effective: July 1, 1968 Latest Legislation: Senate Bill 326 – 107th General Assembly 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 […]
Effective: November 2, 1999 Latest Legislation: House Bill 222 – 123rd General Assembly (A) Except as provided in division (B) of this section, the value of the gross estate includes the value of an annuity or other payment receivable by a beneficiary by reason of surviving the decedent under any form of contract or agreement […]
Effective: July 1, 1968 Latest Legislation: Senate Bill 326 – 107th General Assembly (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 […]
Effective: April 1, 1972 Latest Legislation: Senate Bill 398 – 109th General Assembly (A) The value of the gross estate shall include the value of all property, to the extent of any interest with respect to which the decedent has on the date of the decedent’s death a general power of appointment, or with respect […]
Effective: July 24, 1986 Latest Legislation: House Bill 139 – 116th General Assembly The value of the gross estate shall include the value of all property to the extent of the amount receivable by the decedent’s estate as insurance under policies on the life of the decedent. The value of the gross estate shall not […]
Effective: July 1, 1968 Latest Legislation: Senate Bill 326 – 107th General Assembly (A) If any one of the transfers, trusts, interests, rights, or powers enumerated and described in sections 5731.05 to 5731.08, inclusive, and 5731.11 of the Revised Code, is made, created, exercised or relinquished for a consideration in money or money’s worth, but […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly The value of the gross estate shall include the value of any property in which the decedent had an income interest for life as follows: (A) If a marital deduction was allowed with respect to the transfer of such property to the […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly 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 […]
Effective: July 1, 1993 Latest Legislation: Senate Bill 336 – 118th General Assembly 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: (A) If the decedent dies on or after July 1, 1993 […]
Effective: May 31, 1990 Latest Legislation: House Bill 346 – 115th General Assembly (A) 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 amounts for the following: (1) Funeral expenses; (2) Administration expenses, […]
Effective: March 28, 1985 Latest Legislation: House Bill 70 – 115th General Assembly (A) As used in this section: (1) “General power of appointment” has the same meaning as in division (B) of section 5731.11 of the Revised Code. (2) “Property” means any beneficial interest in property, whether in trust or otherwise, other than a […]
Effective: July 1, 1968 Latest Legislation: Senate Bill 326 – 107th General Assembly (A) 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 the amount of all bequests, legacies, devises, or transfers, including […]
