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2019 Delaware Code
Title 30 - State Taxes
Chapter 11. Personal Income Tax
Subchapter II Resident Individuals
§ 1105 Taxable income.
Universal Citation: 30 DE Code § 1105 (2019)
The entire taxable income of a resident of this State shall be the federal adjusted gross income as defined in the laws of the United States as the same are or shall become effective for any taxable year with the modifications and less the deductions and personal exemptions provided in this subchapter.
30 Del. C. 1953, § 1105; 57 Del. Laws, c. 737, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 347, § 8.
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