Delaware Statutes
§ 1603 — Accounting method
Delaware § 1603
JurisdictionDelaware
Title30
PartIncome, Inheritance and Estate Taxes
Ch. 16PASS-THROUGH ENTITIES, ESTATES AND TRUSTS
Subch.In General
This text of Delaware § 1603 (Accounting method) 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, § 1603 (2026).
Text
The accounting method of a pass-through entity, estate or trust for purposes of this title shall be the same as its accounting method determined under the Internal Revenue Code. A change in the accounting method of a pass-through entity, estate or trust under the provisions of the Internal Revenue Code shall effect a change of its accounting method under this title.
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Legislative History
72 Del. Laws, c. 467, § 1
Nearby Sections
15
§ 1601
Definitions§ 1602
Taxable year§ 1603
Accounting method§ 1604
Adjustments§ 1605
Returns§ 1606
Withholding of income tax on sale or exchange of real estate by nonresident pass-through entities§ 1622
Character of items§ 1623
Special rules for nonresident individual members and corporate members of pass-through entities§ 1631
Imposition of tax§ 1632
Computation and payment§ 1633
Tax not applicable§ 1634
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Bluebook (online)
Delaware § 1603, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/1603.