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2020 Delaware Code
Title 30 - State Taxes
Chapter 13. Inheritance [Repealed].
Subchapter I. Property Subject to Tax
- § 1301-1314 Definitions; property included in gross estate — resident decedent; property included in gross estate — nonresident decedent; powers of appointment and certain income interests; jointly owned property; transfers in contemplation of death; transfers taking effect at or after death; revocable transfers; annuities; proceeds of life insurance; transfers for insufficient consideration; prior interests; charitable, educational, religious, etc., bequests; valuation of farm and small business real property [Repealed].
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