Delaware Statutes
§ 1105 — Taxable income
Delaware § 1105
JurisdictionDelaware
Title30
PartIncome, Inheritance and Estate Taxes
Ch. 11PERSONAL INCOME TAX
Subch.Resident Individuals
This text of Delaware § 1105 (Taxable income) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Del. Code tit. 30, § 1105 (2026).
Text
The entire taxable income of a resident of this State shall be the federal adjusted gross income as defined in the laws of the United States as the same are or shall become effective for any taxable year with the modifications and less the deductions and personal exemptions provided in this subchapter.
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Legislative History
30 Del. C. 1953, § 1105; 57 Del. Laws, c. 737, § 1 ; 70 Del. Laws, c. 186, § 1 ; 71 Del. Laws, c. 347, § 8
Nearby Sections
15
§ 1101
Meaning of terms§ 1105
Taxable income§ 1107
Deductions§ 1108
Standard deduction§ 1112
Historic rehabilitation§ 1117
Earned income tax creditCite This Page — Counsel Stack
Bluebook (online)
Delaware § 1105, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/1105.