Delaware Statutes
§ 1604 — Adjustments
Delaware § 1604
JurisdictionDelaware
Title30
PartIncome, Inheritance and Estate Taxes
Ch. 16PASS-THROUGH ENTITIES, ESTATES AND TRUSTS
Subch.In General
This text of Delaware § 1604 (Adjustments) 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, § 1604 (2026).
Text
An adjustment made to any item of income, gain, loss or deduction reported on the federal information or tax return of a pass-through entity shall effect an adjustment to such item of income, gain, loss or deduction under this title to the extent necessary to prevent such item from being duplicated or omitted.
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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
Fiduciary adjustmentCite This Page — Counsel Stack
Bluebook (online)
Delaware § 1604, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/1604.