{"data":{"id":"us-de/30-del.-c.-1604","jurisdiction":"us-de","citation":"30 Del. C. § 1604","heading":"Adjustments.","body":"An adjustment made to any item of income, gain, loss or deduction reported on the federal information or tax return of a pass-through entity shall effect an adjustment to such item of income, gain, loss or deduction under this title to the extent necessary to prevent such item from being duplicated or omitted.","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#1604","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"446b39e836e96a8c36e0e5026923b6e45f1f4fbe013347053bcbf2c67652d242","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1603","next":"us-de/30-del.-c.-1605"},"notice":"GroundRules: Original legal text. Not legal advice."}