Delaware Code
Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS
Subchapter VIII. Credit for Research and Development Expenses

§ 2070. Amount of credit and applicable procedures. - (a) Credit calculation. — (1) General rule. — A taxpayer...

§ 2071. Application of Internal Revenue Code. - Any term used in this subchapter shall have the same...

§ 2072. Determination of qualified research and development expenses. - In prescribing standards for determining which qualified research and development...

§ 2073. Time limitations. - A taxpayer who is eligible for the Research and Development...