§§ 1131-1142. Imposition of tax; Computation and payment; Tax not applicable; Fiduciary adjustment; Resident and nonresident estate defined; Resident and nonresident trust defined; Taxable income of resident estate or trust; Nonresident beneficiary deduction for resident estates or trusts; Credit for income tax of another state; Accumulation distribution credit for resident beneficiary of trust; Taxable income of a nonresident estate or trust; Share of a nonresident estate, trust or its beneficiaries in income from sources within this State [Repealed].

Del. Code tit. 30, § 1131-1142
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
Repealed by 72 Del. Laws, c. 467, § 7, effective July 18, 2000.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c011/sc04/index.htmlFetched: 10/4/2026

Starting a business in Delaware? Delaware LLC guide: costs and requirements

Del. Code tit. 30, § 1131-1142 — §§ 1131-1142. Imposition of tax; Computation and payment; Tax not applicable; Fiduciary adjustment; Resident and nonresident estate defined; Resident and nonresident trust defined; Taxable income of resident estate or trust; Nonresident beneficiary deduction for resident estates or trusts; Credit for income tax of another state; Accumulation distribution credit for resident beneficiary of trust; Taxable income of a nonresident estate or trust; Share of a nonresident estate, trust or its beneficiaries in income from sources within this State [Repealed] | Delaware Code | Corpus