Delaware Code
Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS
Subchapter I. In General

§ 1601. Definitions. - Whenever used in this chapter, the following terms shall have...

§ 1602. Taxable year. - The taxable year of a pass-through entity, estate or trust...

§ 1603. Accounting method. - The accounting method of a pass-through entity, estate or trust...

§ 1604. Adjustments. - An adjustment made to any item of income, gain, loss...

§ 1605. Returns. - (a) Pass-through entities. — (1) Returns. — Every pass-through entity...

§ 1606. Withholding of income tax on sale or exchange of real estate by nonresident pass-through entities. - (a) Definitions. — (1) “Director” means the Director of the...