Delaware Statutes
§ 1637 — Credit for income tax of another state
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
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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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