Ohio

Section 5701.01 — Person defined.

Section 5701.02 — Real property definitions.

Section 5701.03 — Personal property and business fixture defined.

Section 5701.04 — Money defined.

Section 5701.05 — Deposits defined.

Section 5701.06 — Investments defined.

Section 5701.07 — Credits, current accounts, prepaid items defined.

Section 5701.08 — Used in business, business defined.

Section 5701.09 — Other taxable intangibles, other intangible property defined.

Section 5701.10 — Income yield defined.

Section 5701.11 — References to Internal Revenue Code - election of taxable year.

Section 5701.12 — References to consolidated reports of condition and income or call report; references to FR Y-9.

Section 5701.13 — Home for the aged defined.

Section 5701.14 — Entity operating with nonprofit purpose defined - single member LLC.