§ 64.1-160. Definitions
For the purposes of this article:
"Persons interested in the estate" includes all persons, firms and corporations who may be entitled to receive or who have received any property or interest which is required to be included in the gross estate of the decedent or any benefit whatsoever with respect to any such property or interest, whether under a will or intestacy or by reason of any transfer, trust, estate, interest, right, power or relinquishment of power, taxable under any estate tax law of the Commonwealth of Virginia, any other state or the United States heretofore or hereafter enacted.
"Gross estate" includes any property or interest which is required to be included in the gross estate of the decedent under the estate tax law of the United States, increased by any "adjusted taxable gifts" as defined in § 2001 (b) of the Internal Revenue Code.
(Code 1950, § 64-150; 1968, c. 656; 1979, c. 559; 1981, c. 98; 1994, c. 917.)
Sections: Previous 64.1-154 64.1-155 64.1-156 64.1-157 64.1-157.1 64.1-158 64.1-159 64.1-160 64.1-161 64.1-162 64.1-163 64.1-164 64.1-165 64.1-165.1 64.1-166 NextLast modified: April 3, 2009