Meaning of terms.

Del. Code tit. 30, § 1101
in effect
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Any term used in this chapter shall have the same meaning as when used in a comparable context in the laws of the United States referring to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United States shall mean the Internal Revenue Code of 1986 [26 U.S.C. § 1 et seq.] and amendments thereto and other laws of the United States relating to federal income taxes, as the same may have been or shall become effective, for any taxable year.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c011/sc01/index.htmlFetched: 10/4/2026

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