The taxable income of an estate or trust shall be computed in the same manner as in the case of an individual pursuant to Chapter 11 of this title, except as otherwise provided by this subchapter. The tax shall be computed on such taxable income and shall be paid by the fiduciary.
Structure Delaware Code
Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS
Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries
§ 1632. Computation and payment.
§ 1635. Taxable income of resident estate or resident trust.
§ 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.