Ohio Code § 5711.06

Ohio Code § 5711.06. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5711.06.

A taxpayer who during the calendar year has transferred investments to the trustee

of a trust fund shall list the investments transferred as to ownership and taxing

district as of the date of such transfer, and as to valuation or income yield as of

such first day of January;  in listing such income yield, such taxpayers may deduct

therefrom such portion of the income yield of the equitable interest in such trust

fund as is represented by the income received during such year by such trustee from

the investments transferred.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 5711.06
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

Verify the text

Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:

Not legal advice. Verify against the official source and consult a licensed Ohio attorney.

Common questions

What is the source of Ohio Revised Code § 5711.06?

The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.

What subject does Ohio Revised Code § 5711.06 address?

It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

Is Ohio Revised Code § 5711.06 still in force?

Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.

Can this page be used as legal advice?

No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.