The Delaware adjusted gross income of an individual means such individual's federal adjusted gross income with the modifications provided for under § 1106 of this title.
Structure Delaware Code
Chapter 11. PERSONAL INCOME TAX
Subchapter III. Nonresident Individuals
§ 1121. Imposition of tax upon nonresidents.
§ 1122. Modified Delaware source income.
§ 1123. Delaware adjusted gross income.
§ 1124. Income derived from sources in Delaware.
§ 1125. Individual who is Delaware resident for part of year; computation of tax.
§ 1126. Withholding of income tax on sale or exchange of real estate by nonresident individuals.