There is a newer version
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this Subchapter
2018 Delaware Code
Title 30 - State Taxes
CHAPTER 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS
Subchapter III Taxation of Estates, Trusts and Their Beneficiaries
- § 1631. Imposition of tax.
- § 1632. Computation and payment.
- § 1633. Tax not applicable.
- § 1634. Fiduciary adjustment.
- § 1635. Taxable income of resident estate or resident trust.
- § 1636. Nonresident beneficiary deduction for resident estates or resident trusts [For application of this section, see 81 Del. Laws, c. 149, § 6].
- § 1637. Credit for income tax of another state.
- § 1638. Accumulation distribution credit for resident beneficiary of trust.
- § 1639. Taxable income of a nonresident estate or nonresident trust.
- § 1640. Share of a nonresident estate, nonresident trust or its beneficiaries in income from sources within this State.
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