A resident estate or resident trust shall be allowed the credit provided under § 1111 of this title for resident individuals, except that references in that section to resident individuals shall for purposes of this section be deemed to refer to a resident estate or resident trust.
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.