Modified Delaware source income.

Del. Code tit. 30, § 1122
in effect
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The modified Delaware source income of a nonresident individual means that part of such individual’s federal adjusted gross income and modifications provided for under § 1106 of this title derived from sources within this State determined under § 1124 of this title.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c011/sc03/index.htmlFetched: 10/4/2026

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