Home/Delaware/Statutes/Title: 30/Part: Income, Inheritance and Estate Taxes/Ch. 11: PERSONAL INCOME TAX/Subch.: Nonresident Individuals/§ 1122
Delaware Statutes

§ 1122 — Modified Delaware source income

Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 11 PERSONAL INCOME TAX·Subch. Nonresident Individuals
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.

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Legislative History

30 Del. C. 1953, § 1122; 57 Del. Laws, c. 737, § 1 ; 68 Del. Laws, c. 82, § 3

Nearby Sections

15
§ 1101
Meaning of terms
§ 1102
Imposition and rate of tax; separate tax on lump-sum distributions
§ 1103
Resident individual defined
§ 1104
Nonresident individual defined
§ 1105
Taxable income
§ 1106
Modifications [For application of this section, see 83 Del. Laws, c. 338, § 2]
§ 1107
Deductions
§ 1108
Standard deduction
§ 1109
Itemized deductions [For application of this section, see 66 Del. Laws, c. 86, § 8]
§ 1110
Personal exemptions and credits
§ 1111
Credit for income tax paid to another state
§ 1112
Historic rehabilitation
§ 1113
Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries
§ 1114
Child care and dependent care expense credit
§ 1117
Earned income tax credit
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