Subchapter

Taxation of Estates, Trusts and Their Beneficiaries

Del. Code tit. 30, § 1631— Imposition of tax
Del. Code tit. 30, § 1632— Computation and payment
Del. Code tit. 30, § 1633— Tax not applicable
Del. Code tit. 30, § 1634— Fiduciary adjustment
Del. Code tit. 30, § 1635— Taxable income of resident estate or resident trust
Del. Code tit. 30, § 1636— Nonresident beneficiary deduction for resident estates or resident trusts [For application of this section, see 81 Del. Laws, c. 149, § 6]
Del. Code tit. 30, § 1637— Credit for income tax of another state
Del. Code tit. 30, § 1638— Accumulation distribution credit for resident beneficiary of trust
Del. Code tit. 30, § 1639— Taxable income of a nonresident estate or nonresident trust
Del. Code tit. 30, § 1640— Share of a nonresident estate, nonresident trust or its beneficiaries in income from sources within this State