{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/64.2-539.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/64.2-539.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/64.2-539.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/64.2-539.html"}],"law_id":376309,"edition_id":2,"section_id":376309,"structure_id":53515,"section_number":"64.2-539","catch_line":"Definitions","history":"Code 1950, \u00a7 64-150; 1968, c. 656, \u00a7 64.1-160; 1979, c. 559; 1981, c. 98; 1994, c. 917; 2012, c. 614.","full_text":"For the purposes of this article:\n\n“Gross estate” 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 “adjusted taxable gifts” as defined in \u00a7 2001(b) of the Internal Revenue Code.\n\n“Persons interested in the estate” 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.\n\n","order_by":null,"text":{"0":{"id":1404967,"text":"For the purposes of this article:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":""},"1":{"id":1404968,"text":"“Gross estate” 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 “adjusted taxable gifts” as defined in \u00a7 2001(b) of the Internal Revenue Code.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":"","next_prefix":""},"2":{"id":1404969,"text":"“Persons interested in the estate” 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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":""}},"ancestry":[{"id":53515,"edition_id":2,"name":"Apportionment of Estate 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Estates","identifier":"II","label":"subtitle","depth":2,"order_by":2,"parent_id":53424,"metadata":{"child_laws":210,"child_structures":29},"date_created":"2026-08-02 03:16:56","date_modified":"2026-08-02 12:37:06","permalink":{"id":1499913,"object_type":"structure","relational_id":53471,"identifier":"II","token":"64.2\/II","url":"\/64.2\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53424,"edition_id":2,"name":"Wills, Trusts, and Fiduciaries","identifier":"64.2","label":"title","depth":1,"order_by":136,"parent_id":null,"metadata":{"child_laws":776,"child_structures":114},"date_created":"2026-08-02 03:16:27","date_modified":"2026-08-02 12:37:05","permalink":{"id":1499783,"object_type":"structure","relational_id":53424,"identifier":"64.2","token":"64.2","url":"\/64.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":376309,"structure_id":53515,"section_number":"64.2-539","catch_line":"Definitions","url":"\/64.2-539\/","token":"64.2\/II\/5\/7\/64.2-539","metadata":false},{"id":376310,"structure_id":53515,"section_number":"64.2-540","catch_line":"Apportionment required","url":"\/64.2-540\/","token":"64.2\/II\/5\/7\/64.2-540","metadata":false},{"id":376311,"structure_id":53515,"section_number":"64.2-541","catch_line":"Recovery by executor when part of estate not in his possession","url":"\/64.2-541\/","token":"64.2\/II\/5\/7\/64.2-541","metadata":false},{"id":376312,"structure_id":53515,"section_number":"64.2-542","catch_line":"Transfers not required until tax ascertained or security given","url":"\/64.2-542\/","token":"64.2\/II\/5\/7\/64.2-542","metadata":false},{"id":376313,"structure_id":53515,"section_number":"64.2-543","catch_line":"Contrary provisions of will or other instrument to govern","url":"\/64.2-543\/","token":"64.2\/II\/5\/7\/64.2-543","metadata":false},{"id":376314,"structure_id":53515,"section_number":"64.2-544","catch_line":"Construction of direction to pay all taxes imposed on account of testator's death","url":"\/64.2-544\/","token":"64.2\/II\/5\/7\/64.2-544","metadata":false}],"next_section":{"id":376310,"structure_id":53515,"section_number":"64.2-540","catch_line":"Apportionment required","url":"\/64.2-540\/","token":"64.2\/II\/5\/7\/64.2-540","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-539\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1968, chapter 656; in 1979, chapter 559; in 1981, chapter 98; in 1994, chapter 917<\/a>; in 2012, chapter 614<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1500561,"object_type":"law","relational_id":376309,"identifier":"64.2-539","token":"64.2\/II\/5\/7\/64.2-539","url":"\/64.2-539\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/64.2-539\/","token":"64.2\/II\/5\/7\/64.2-539","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-539","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

For the purposes of this article:<\/p>

“Gross estate<\/span>” includes any property or interest that is required to be included in the gross estate<\/span> of the decedent under the estate tax law<\/span> of the United States, increased by any “adjusted taxable gifts<\/span>” as defined in \u00a7 2001(b) of the Internal Revenue Code.<\/p>

“Persons interested in the estate<\/span>” 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<\/span> of the decedent or any benefit whatsoever with respect to any such property or interest, whether under a will<\/span>, by intestacy, or by reason of any transfer, trust, estate, interest, right, power, or relinquishment of power taxable under any estate tax law<\/span> of the Commonwealth, any other state, or the United States heretofore or hereafter enacted.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 64.2-539)\n\nFor the purposes of this article:\n\n“Gross estate” includes any property or interest that is required to\nbe included in the gross estate of the decedent under the estate tax law of the\nUnited States, increased by any “adjusted taxable gifts” as defined\nin \u00a7 2001(b) of the Internal Revenue Code.\n\n“Persons interested in the estate” includes all persons, firms, and\ncorporations who may be entitled to receive or who have received any property or\ninterest that is required to be included in the gross estate of the decedent or\nany benefit whatsoever with respect to any such property or interest, whether\nunder a will, by intestacy, or by reason of any transfer, trust, estate,\ninterest, right, power, or relinquishment of power taxable under any estate tax\nlaw of the Commonwealth, any other state, or the United States heretofore or\nhereafter enacted.\n\nHISTORY: Code 1950, \u00a7 64-150; 1968, c. 656, \u00a7 64.1-160; 1979, c. 559; 1981, c.\n98; 1994, c. 917; 2012, c. 614.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}