https://openjurist.org/state-code/de/30/toc/30.c11.sc06
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Title 30 — State Taxes
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Personal Income Tax
Subchapter
Accounting Periods and Methods of Accounting
Del. Code tit. 30, §§ 1146-1148
— Taxable year; Method of accounting; Adjustments [Repealed]
Del. Code tit. 30, § 1149
— Basis of adjustments [Repealed]