{"data":{"id":"us-de/30-del.-c.-1123","jurisdiction":"us-de","citation":"30 Del. C. § 1123","heading":"Delaware adjusted gross income.","body":"The Delaware adjusted gross income of an individual means such individual’s federal adjusted gross income with the modifications provided for under § 1106 of this title.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 11. Personal Income Tax","Subchapter III. Nonresident Individuals"],"source_url":"https://delcode.delaware.gov/title30/c011/sc03/index.html#1123","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"eb590c14b70266e1f14f0b4dc75bf465d2c721f3f3ec1ffefb012fe99d2959ce","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1122","next":"us-de/30-del.-c.-1124"},"notice":"GroundRules: Original legal text. Not legal advice."}