Ohio § 5731.10
Full text of Ohio Ohio Revised Code § 5731.10, with citation guidance and answers to common questions.
§ 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.
Frequently Asked Questions About Ohio § 5731.10
What does Ohio Revised Code § 5731.10 cover?
Section 5731.10 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5731.10?
A common citation format is "Ohio Revised Code § 5731.10" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5731.10 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.