Ohio § 5731.12
Full text of Ohio Ohio Revised Code § 5731.12, with citation guidance and answers to common questions.
§ 5731.12.
The value of the gross estate shall include the value of all property to the extent
of the amount receivable by the decedent's estate as insurance under policies on the
life of the decedent. The value of the gross estate shall not include any amount receivable as insurance
under policies on the life of the decedent by beneficiaries other than the decedent's
estate, whether paid directly to those beneficiaries, to a testamentary, inter vivos,
or employee benefit trust for their benefit, or to a guardian or custodian for the
benefit of an incompetent or minor.
Frequently Asked Questions About Ohio § 5731.12
What does Ohio Revised Code § 5731.12 cover?
Section 5731.12 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 § 5731.12?
A common citation format is "Ohio Revised Code § 5731.12" (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 § 5731.12 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.