Delaware Statutes
§ 1107 — Deductions
Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 11 PERSONAL INCOME TAX·Subch. Resident Individuals
The deduction of a resident individual shall be the standard deduction, unless the individual elects to itemize deductions as provided in § 1109 of this title.
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Legislative History
30 Del. C. 1953, § 1107; 57 Del. Laws, c. 737, § 1 ; 58 Del. Laws, c. 342, § 2 ; 66 Del. Laws, c. 86, § 3 ; 70 Del. Laws, c. 186, § 1
Nearby Sections
15
§ 1101
Meaning of terms§ 1105
Taxable income§ 1107
Deductions§ 1108
Standard deduction§ 1112
Historic rehabilitation§ 1117
Earned income tax credit