Sec. 22.012. ESTATE.
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/tx/estates-code/title-1-general-provisions/chapter-22-definitions/22-012·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 22.012. ESTATE. "Estate" means a decedent's property, as that property:
(1)exists originally and as the property changes in form by sale, reinvestment, or otherwise;
(2)is augmented by any accretions and other additions to the property, including any property to be distributed to the decedent's representative by the trustee of a trust that terminates on the decedent's death, and substitutions for the property; and
(3)is diminished by any decreases in or distributions from the property.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502 ), Sec. 1, eff. January 1, 2014.