Delaware Code
Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries
§ 1631. Imposition of tax.

The tax imposed by Chapter 11 of this title on individuals shall apply to the taxable income of estates and trusts.

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Structure Delaware Code

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.