Subchapter

Taxation of Pass-Through Entities and Their Members

Del. Code tit. 30, § 1621— Taxation of pass-through entities; in general
Del. Code tit. 30, § 1622— Character of items
Del. Code tit. 30, § 1623— Special rules for nonresident individual members and corporate members of pass-through entities
Del. Code tit. 30, § 1624— Special rules for certain tax credits of pass-through entities
Del. Code tit. 30, § 1625— Special rules for certain tax deductions for pass-through entities