Home/Delaware/Statutes/Title: 30/Part: Income, Inheritance and Estate Taxes/Ch. 11: PERSONAL INCOME TAX/Subch.: Nonresident Individuals/§ 1123
Delaware Statutes

§ 1123 — Delaware adjusted gross income

Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 11 PERSONAL INCOME TAX·Subch. Nonresident Individuals
The Delaware adjusted gross income of an individual means such individual’s federal adjusted gross income with the modifications provided for under § 1106 of this title.

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Legislative History

30 Del. C. 1953, § 1123; 57 Del. Laws, c. 737, § 1 ; 66 Del. Laws, c. 86, § 5 ; 66 Del. Laws, c. 93, § 2 ; 68 Del. Laws, c. 82, § 4

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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