Delaware Code
Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS
Subchapter II. Taxation of Pass-Through Entities and Their Members

§ 1621. Taxation of pass-through entities; in general. - (a) Income tax. — A pass-through entity as such shall...

§ 1622. Character of items. - Each item of the income, gain, loss or deduction of...

§ 1623. Special rules for nonresident individual members and corporate members of pass-through entities. - (a) Nonresident individual members of pass-through entities. — In determining...

§ 1624. Special rules for certain tax credits of pass-through entities. - (a) In general. — The credits allowed by Chapters 18...