Ohio § 5731.131
Full text of Ohio Ohio Revised Code § 5731.131, with citation guidance and answers to common questions.
§ 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
Frequently Asked Questions About Ohio § 5731.131
What does Ohio Revised Code § 5731.131 cover?
Section 5731.131 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 § 5731.131?
A common citation format is "Ohio Revised Code § 5731.131" (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 § 5731.131 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.