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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5731.08 | Value of gross estate includes transfers subject to power to alter, amend, revoke, or terminate.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5731 Estate Tax
 
Effective:
July 1, 1968
Latest Legislation:
Senate Bill 326 - 107th General Assembly
PDF:
Download Authenticated PDF
 

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.

Available Versions of this Section