Subchapter

In General

Del. Code tit. 30, § 1601— Definitions
Del. Code tit. 30, § 1602— Taxable year
Del. Code tit. 30, § 1603— Accounting method
Del. Code tit. 30, § 1604— Adjustments
Del. Code tit. 30, § 1605— Returns
Del. Code tit. 30, § 1606— Withholding of income tax on sale or exchange of real estate by nonresident pass-through entities