Delaware Code
Title 30 - State Taxes
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...

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...

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...