GroundRules
30 Del. C. § 1602: Taxable year.
Where this section sits in the code
- Title 30. State Taxes
- Income, Inheritance and Estate Taxes
- CHAPTER 16. Pass-Through Entities, Estates and Trusts
- Subchapter I. In General
The taxable year of a pass-through entity, estate or trust for purposes of this title shall be the same as its taxable year determined under the Internal Revenue Code. A change in the taxable year of a pass-through entity, estate or trust under the provisions of the Internal Revenue Code shall effect a change of its taxable year under this title.
Collected 2026-09-05T23:02:35Z. Source file · JSON