Delaware § 1637 Credit for income tax of another state

Delaware Statutes

§ 1637 — Credit for income tax of another state

Delaware § 1637

JurisdictionDelaware

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 16PASS-THROUGH ENTITIES, ESTATES AND TRUSTS

Subch.Taxation of Estates, Trusts and Their Beneficiaries

This text of Delaware § 1637 (Credit for income tax of another state) 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, § 1637 (2026).

Text

A resident estate or resident trust shall be allowed the credit provided under § 1111 of this title for resident individuals, except that references in that section to resident individuals shall for purposes of this section be deemed to refer to a resident estate or resident trust.

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