                                 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.