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.
Ohio Rev. Code Ann. § 5731.03
Value of gross estate
Effective: July 1, 1968; Latest Legislation: Senate Bill 326 - 107th General Assembly
Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.