Delaware Statutes
§ 1631 — Imposition of tax
Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 16 PASS-THROUGH ENTITIES, ESTATES AND TRUSTS·Subch. Taxation of Estates, Trusts and Their Beneficiaries
The tax imposed by Chapter 11 of this title on individuals shall apply to the taxable income of estates and trusts.
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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 adjustment