The value of the gross estate shall include the value of all property, to the extent of the interest therein of the decedent on the date of the decedent's death.
Effective Date: 07-01-1968
Section: Previous 5731.01 5731.011 5731.02 5731.03 5731.04 5731.05 5731.06 5731.07 5731.08 5731.09 5731.10 5731.11 5731.12 5731.13 5731.131 NextLast modified: October 10, 2016