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of
the Delaware Code
2014 Delaware Code
Title 30 - State Taxes
CHAPTER 13. INHERITANCE
Subchapter II Rates and Determination of Tax
§ 1321. -1327. Basis of computation of tax; definition of beneficiary's net taxable share of the gross estate; tax imposed; deductions allowable in determining value of each beneficiary's taxable share of gross estate; credit for gift tax; regulations governing valuation of estates; credit for previously taxed property; special deduction for closely held business property
Universal Citation:
2 DE Code § 1321 (2014 through 146th Gen Ass)
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on the American Association of Law Libraries Universal Citation Guide and is not
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Repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999.;
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