{"data":{"id":"us-de/30-del.-c.-1101","jurisdiction":"us-de","citation":"30 Del. C. § 1101","heading":"Meaning of terms.","body":"Any term used in this chapter shall have the same meaning as when used in a comparable context in the laws of the United States referring to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United States shall mean the Internal Revenue Code of 1986 [26 U.S.C. § 1 et seq.] and amendments thereto and other laws of the United States relating to federal income taxes, as the same may have been or shall become effective, for any taxable year.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 11. Personal Income Tax","Subchapter I. General Provisions"],"source_url":"https://delcode.delaware.gov/title30/c011/sc01/index.html#1101","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"e5a317e01e795be19d88bbb5c6c05fb1e30f547849a5cd8eefe8c12a1eccbe21","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-582","next":"us-de/30-del.-c.-1102"},"notice":"GroundRules: Original legal text. Not legal advice."}