Ohio 5701. Definitions.
- 5701.01. Person defined.
- 5701.02. Definitions relating to real property.
- 5701.03. "Personal property" and "business fixture" defined.
- 5701.04. Money defined.
- 5701.05. Deposits defined.
- 5701.06. Investments defined.
- 5701.07. Credits; current accounts; prepaid items defined.
- 5701.08. "Used in business" and "business" defined.
- 5701.09. Other taxable intangibles; other intangible property defined.
- 5701.10. Income yield defined.
- 5701.11. Incorporation of changes to Internal Revenue Code; taxpayer election to incorporate federal law in effect for that taxable year.
- 5701.12. [Repealed]
- 5701.13. Criteria for qualifying as "home for the aged."