Credit for income tax of another state.
Del. Code tit. 30, § 1637
in effectA resident estate or resident trust shall be allowed the credit provided under § 1111 of this title for resident individuals, except that references in that section to resident individuals shall for purposes of this section be deemed to refer to a resident estate or resident trust.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c016/sc03/index.htmlFetched: 10/4/2026
