§ 1602 Taxable year.

30 DE Code § 1602 (2019) (N/A)
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The taxable year of a pass-through entity, estate or trust for purposes of this title shall be the same as its taxable year determined under the Internal Revenue Code. A change in the taxable year of a pass-through entity, estate or trust under the provisions of the Internal Revenue Code shall effect a change of its taxable year under this title.

72 Del. Laws, c. 467, § 1.