{"data":{"id":"us-de/30-del.-c.-1603","jurisdiction":"us-de","citation":"30 Del. C. § 1603","heading":"Accounting method.","body":"The accounting method of a pass-through entity, estate or trust for purposes of this title shall be the same as its accounting method determined under the Internal Revenue Code. A change in the accounting method of a pass-through entity, estate or trust under the provisions of the Internal Revenue Code shall effect a change of its accounting method under this title.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 16. Pass-Through Entities, Estates and Trusts","Subchapter I. In General"],"source_url":"https://delcode.delaware.gov/title30/c016/sc01/index.html#1603","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"4bc5049eb2ffd646010d85e85e5983b2faa33b0fca69b3187a2681e6e6ab133e","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1602","next":"us-de/30-del.-c.-1604"},"notice":"GroundRules: Original legal text. Not legal advice."}