Delaware Statutes
§ 1122 — Modified Delaware source income
Delaware § 1122
JurisdictionDelaware
Title30
PartIncome, Inheritance and Estate Taxes
Ch. 11PERSONAL INCOME TAX
Subch.Nonresident Individuals
This text of Delaware § 1122 (Modified Delaware source 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, § 1122 (2026).
Text
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§ 1105
Taxable income§ 1107
Deductions§ 1108
Standard deduction§ 1112
Historic rehabilitation§ 1117
Earned income tax creditCite This Page — Counsel Stack
Bluebook (online)
Delaware § 1122, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/1122.