Versions of Ohio Code 5731.06 - Value of gross estate includes transfers with retention of life estate or power of appointment on LawServer 2023 Ohio Code 5731.06 – Value of gross estate includes transfers with retention of life estate or power of appointment 2020 Ohio Code 5731.06 – Value of gross estate includes transfers with retention of life estate or power of appointment 2018 Ohio Code 5731.06 – Value of gross estate includes transfers with retention of life estate or power of appointment 2016 Ohio Code 5731.06 – Value of gross estate includes transfers with retention of life estate or power of appointment 2015 Ohio Code 5731.06 – Value of gross estate includes transfers with retention of life estate or power of appointment 2014 Ohio Code 5731.06 – Value of gross estate includes transfers with retention of life estate or power of appointment 2013 Ohio Code 5731.06 – Value of gross estate includes transfers with retention of life estate or power of appointment 2009 Ohio Code 5731.06 – Value of gross estate includes transfers with retention of life estate or power of appointment