Versions of Ohio Code 5731.131 - Value of gross estate includes income interest for life where marital deduction allowable on LawServer 2023 Ohio Code 5731.131 – Value of gross estate includes income interest for life where marital deduction allowable 2020 Ohio Code 5731.131 – Value of gross estate includes income interest for life where marital deduction allowable 2018 Ohio Code 5731.131 – Value of gross estate includes income interest for life where marital deduction allowable 2016 Ohio Code 5731.131 – Value of gross estate includes income interest for life where marital deduction allowable 2015 Ohio Code 5731.131 – Value of gross estate includes income interest for life where marital deduction allowable 2014 Ohio Code 5731.131 – Value of gross estate includes income interest for life where marital deduction allowable 2013 Ohio Code 5731.131 – Value of gross estate includes income interest for life where marital deduction allowable 2009 Ohio Code 5731.131 – Value of gross estate includes income interest for life where marital deduction allowable