{"data":{"id":"us-de/30-del.-c.-1149","jurisdiction":"us-de","citation":"30 Del. C. § 1149","heading":"Basis of adjustments [Repealed].","body":"Repealed by 71 Del. Laws, c. 217, § 2.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 11. Personal Income Tax","Subchapter VI. Accounting Periods and Methods of Accounting"],"source_url":"https://delcode.delaware.gov/title30/c011/sc06/index.html#1149","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"b8a9da6df33061ab9276992945b6fe5ea133472fc6d8a25d8ef597d4db41c9e7","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1146-1148","next":"us-de/30-del.-c.-1151"},"notice":"GroundRules: Original legal text. Not legal advice."}