Ohio Code § 5731.10
Ohio Code § 5731.10. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5731.10.
(A) The value of the gross estate shall include the value of all property, to the extent
of the interest therein held by the decedent and any person jointly, so that upon
the death of one of them, the survivor has or the survivors have a right to the immediate
ownership or possession or enjoyment of the whole property, except such part thereof
as may be shown to have originally belonged to such other person or persons and never
to have been received or acquired by the latter from the decedent for less than an
adequate and full consideration in money or money's worth. (B) When the person [ sic ] holding property jointly are a husband and wife, the amount includible in the gross
estate shall be one-half the value of said property. When the property has been acquired by gift, bequest, devise, or inheritance by
the decedent and any other person or persons as joint owners and their interests are
not otherwise specified or fixed by law, the amount includible in the gross estate
shall be the value of a fractional part of said property determined by dividing the
value of the property by the number of joint owners.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5731.10
- 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 § 5731.10?
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 § 5731.10 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 § 5731.10 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Statutes are amended, repealed, and renumbered every session.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.