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 creating an estate in lieu of dower or curtesy.
Ohio Rev. Code Ann. § 5731.04
Value of gross estate includes interest of surviving spouse
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.