Tex. Est. Code § 22.012

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 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.

Tex. Estates § 22.012

Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. 1/1/2014.