Section 5731.03 | Value of gross estate.
July 1, 1968
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.
Available Versions of this Section
- July 1, 1968 – Senate Bill 326 - 107th General Assembly [ View July 1, 1968 Version ]