Delaware Code
Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS
Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries

§ 1631. Imposition of tax. - The tax imposed by Chapter 11 of this title on...

§ 1632. Computation and payment. - The taxable income of an estate or trust shall be...

§ 1633. Tax not applicable. - The following persons shall not be subject to tax under...

§ 1634. Fiduciary adjustment. - (a) Fiduciary adjustment defined. — The fiduciary adjustment shall be...

§ 1635. Taxable income of resident estate or resident trust. - (a) The taxable income of a resident estate or resident...

§ 1636. Nonresident beneficiary deduction for resident estates or resident trusts [For application of this section, see 81 Del. Laws, c. 149, § 6]. - (a) Allowance of deduction. — A resident estate or resident...

§ 1637. Credit for income tax of another state. - A resident estate or resident trust shall be allowed the...

§ 1638. Accumulation distribution credit for resident beneficiary of trust. - (a) Allowance of credit. — A resident beneficiary of a...

§ 1639. Taxable income of a nonresident estate or nonresident trust. - (a) General rules. — For purposes of Chapter 11 of...

§ 1640. Share of a nonresident estate, nonresident trust or its beneficiaries in income from sources within this State. - The share of a nonresident estate or nonresident trust, and...