Ohio Code § 5731.131
Ohio Code § 5731.131. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5731.131.
The value of the gross estate shall include the value of any property in which the
decedent had an income interest for life as follows: (A) If a marital deduction was allowed with respect to the transfer of such property
to the decedent under section 2523(f) of the Internal Revenue Code , in connection with the determination of the value of the taxable estate of the decedent's
predeceasing spouse; (B) If the decedent's predeceasing spouse was not a resident of this state at the time
of death and if a marital deduction was allowed with respect to the transfer of such
property to the decedent under section 2056(b)(7) of the Internal Revenue Code , in connection with the determination of the value of the taxable estate of the decedent's
predeceasing spouse; (C) If the decedent's predeceasing spouse died prior to July 1, 1993, and if a marital
deduction was allowed with respect to the transfer of such property to the decedent
under division (A)(1) of section 5731.15 of the Revised Code as it existed prior to July 1, 1993, in connection with the determination of the
value of the taxable estate of the decedent's predeceasing spouse; (D) If a qualified terminable interest property deduction was allowed with respect to
the transfer of such property to the decedent under division (B) of section 5731.15 of the Revised Code , in connection with the determination of the value of the taxable estate of the decedent's
predeceasing spouse.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5731.131
- 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 § 5731.131?
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 § 5731.131 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 § 5731.131 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.