Delaware Statutes
§ 1105 — Taxable income
Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 11 PERSONAL INCOME TAX·Subch. Resident Individuals
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Delaware § 1105 (Taxable income) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 credit