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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 16. Pass-Through En...
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Subchapter II Taxation of Pass-Through Entities...
Subchapter II Taxation of Pass-Through Entities and Their Members
§ 1621 Taxation of pass-through entities; in general.
§ 1622 Character of items.
§ 1623 Special rules for nonresident individual members and corporate members of pass-through entities.
§ 1624 Special rules for certain tax credits of pass-through entities.