Accounting method.

Del. Code tit. 30, § 1603
in effect
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The accounting method of a pass-through entity, estate or trust for purposes of this title shall be the same as its accounting method determined under the Internal Revenue Code. A change in the accounting method of a pass-through entity, estate or trust under the provisions of the Internal Revenue Code shall effect a change of its accounting method under this title.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c016/sc01/index.htmlFetched: 10/4/2026

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