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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 III Taxation of Estates, Trusts and ...
Subchapter III Taxation of Estates, Trusts and Their Beneficiaries
§ 1631 Imposition of tax.
§ 1632 Computation and payment.
§ 1633 Tax not applicable.
§ 1634 Fiduciary adjustment.
§ 1635 Taxable income of resident estate or resident trust.
§ 1636 Nonresident beneficiary deduction for resident estates or resident trusts [For application of this section, see 81 Del. Laws, c. 149, § 6].
§ 1637 Credit for income tax of another state.
§ 1638 Accumulation distribution credit for resident beneficiary of trust.
§ 1639 Taxable income of a nonresident estate or nonresident trust.
§ 1640 Share of a nonresident estate, nonresident trust or its beneficiaries in income from sources within this State.