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2019 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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