Delaware § 2015 Successors in title

Delaware Statutes

§ 2015 — Successors in title

Delaware § 2015

JurisdictionDelaware

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 20BUSINESS TAX CREDITS AND DEDUCTIONS

Subch.Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Business Facilities

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Bluebook

Del. Code tit. 30, § 2015 (2026).

Text

Notwithstanding any other provision of this subchapter, §§ 2011 and 2012 of this title shall also apply to a successor in title who acquires a facility through purchase or a transaction described in § 368(a)(1) of the Internal Revenue Code [26 U.S.C. § 368(a)(1)] (or successor provision) for so long as such qualified facility continues to be a qualified facility with respect to such successor, but such qualification shall cease at the same time it would have ceased had the property remained under the same ownership as was the case on the date the qualified facility was placed in service.

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Notwithstanding any other provision of this subchapter, §§ 2011 and 2012 of this title shall also apply to a successor in title who acquires a facility through purchase or a transaction described in § 368(a)(1) of the Internal Revenue Code [26 U.S.C. § 368(a)(1)] (or successor provision) for so long as such qualified facility continues to be a qualified facility with respect to such successor, but such qualification shall cease at the same time it would have ceased had the property remained under the same ownership as was the case on the date the qualified facility was placed in service.