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Chapter

Apportionment of Estate Taxes [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]

  • Del. Code tit. 12, § 2901— Proration of state and federal estate taxes; method [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]
  • Del. Code tit. 12, § 2902— Duty of executor, administrator or other fiduciary to pay tax before distribution [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]
  • Del. Code tit. 12, § 2903— Recovery of proportionate tax from persons receiving taxable property which did not come into possession of executor or administrator; jurisdiction of Court of Chancery [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]
  • Del. Code tit. 12, § 2904— Executor’s or administrator’s obligation to distribute property before person entitled has paid pro rata tax or furnished security [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]
  • Del. Code tit. 12, § 2905— Jurisdiction of and proceedings in the Court of Chancery; petition, order, parties, hearings; appointment of guardians [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]
  • Del. Code tit. 12, § 2906— Limitation on application of chapter [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]