                                 CODE OF VIRGINIA

DEFINITIONS (§ 64.2-539)

For the purposes of this article:
		&#8220;Gross estate&#8221; includes any property or interest that is required
to be included in the gross estate of the decedent under the estate tax law of
the United States, increased by any &#8220;adjusted taxable gifts&#8221; as
defined in § 2001(b) of the Internal Revenue Code.
		&#8220;Persons interested in the estate&#8221; includes all persons, firms,
and corporations who may be entitled to receive or who have received any
property or interest that 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, by 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, any other state, or the United States
heretofore or hereafter enacted.

HISTORY: Code 1950, § 64-150; 1968, c. 656, § 64.1-160; 1979, c. 559; 1981, c.
98; 1994, c. 917; 2012, c. 614.