GroundRules
30 Del. C. § 1637: Credit for income tax of another state.
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 III. Taxation of Estates, Trusts and Their Beneficiaries
A resident estate or resident trust shall be allowed the credit provided under § 1111 of this title for resident individuals, except that references in that section to resident individuals shall for purposes of this section be deemed to refer to a resident estate or resident trust.
Collected 2026-09-05T23:02:35Z. Source file · JSON