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2025 Delaware Code
Title 30 - State Taxes
Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS
Subchapter I. In General
§ 1603. Accounting method.
Universal Citation:
30 DE Code § 1603 (2025)
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§ 1603. Accounting method.
The accounting method of a pass-through entity, estate or trust for purposes of this title shall be the same as its accounting method determined under the Internal Revenue Code. A change in the accounting method of a pass-through entity, estate or trust under the provisions of the Internal Revenue Code shall effect a change of its accounting method under this title.
72 Del. Laws, c. 467, § 1;
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