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Ohio Revised Code

Chapter 5701

Definitions

5701.01Person defined 5701.02Real property definitions 5701.03Personal property and business fixture defined 5701.04Money defined 5701.05Deposits defined 5701.06Investments defined 5701.07Credits, current accounts, prepaid items defined 5701.08Used in business, business defined 5701.09Other taxable intangibles, other intangible property defined 5701.10Income yield defined 5701.11References to Internal Revenue Code - election of taxable year 5701.12References to consolidated reports of condition and income or call report; references to FR Y-9 5701.13Home for the aged defined 5701.14Entity operating with nonprofit purpose defined - single member LLC