2016 Delaware Code
Title 30 - State Taxes
CHAPTER 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS
Subchapter III Taxation of Estates, Trusts and Their Beneficiaries
§ 1637. Credit for income tax of another state.

A resident estate or resident trust shall be allowed the credit provided under § 1111 of this title for resident individuals, except that references in that section to resident individuals shall for purposes of this section be deemed to refer to a resident estate or resident trust.

72 Del. Laws, c. 467, § 1.;