Ohio § 5731.13
Full text of Ohio Ohio Revised Code § 5731.13, with citation guidance and answers to common questions.
§ 5731.13.
(A) If any one of the transfers, trusts, interests, rights, or powers enumerated and
described in sections 5731.05 to 5731.08 , inclusive, and 5731.11 of the Revised Code , is made, created, exercised or relinquished for a consideration in money or money's
worth, but is not a bona fide sale for an adequate and full consideration in money
or money's worth, there shall be included in the gross estate only the excess of the
fair market value of the property at the time of death otherwise to be included on
account of such transaction, over the value of the consideration received therefor
by the decedent. (B) For purposes of Chapter 5731. of the Revised Code, a relinquishment or promised relinquishment
of dower or curtesy, or of a statutory estate created in lieu of dower or curtesy,
or of other marital rights in the decedent's property or estate, shall not be considered
to any extent a consideration “in money or money's worth.”
Frequently Asked Questions About Ohio § 5731.13
What does Ohio Revised Code § 5731.13 cover?
Section 5731.13 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 § 5731.13?
A common citation format is "Ohio Revised Code § 5731.13" (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 § 5731.13 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.