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U.S. State Codes
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Delaware
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Title 30 - State Taxes
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Chapter 13. Inheritance [Re...
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Subchapter I Property Subject to Tax
Subchapter I Property Subject to Tax
§ 1301-1314 Definitions; property included in gross estate — resident decedent; property included in gross estate — nonresident decedent; powers of appointment and certain income interests; jointly owned property; transfers in contemplation of death; transfers taking effect at or after death; revocable transfers; annuities; proceeds of life insurance; transfers for insufficient consideration; prior interests; charitable, educational, religious, etc., bequests; valuation of farm and small business real property [Repealed].