{"data":{"id":"us-de/30-del.-c.-1637","jurisdiction":"us-de","citation":"30 Del. C. § 1637","heading":"Credit for income tax of another state.","body":"A resident estate or resident trust shall be allowed the credit provided under § 1111 of this title for resident individuals, except that references in that section to resident individuals shall for purposes of this section be deemed to refer to a resident estate or resident trust.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 16. Pass-Through Entities, Estates and Trusts","Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries"],"source_url":"https://delcode.delaware.gov/title30/c016/sc03/index.html#1637","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"2e361ae20df52b6d8d8e938b0b7576c617d25c6d61607a9dd7ad9f6b175f256b","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1636","next":"us-de/30-del.-c.-1638"},"notice":"GroundRules: Original legal text. Not legal advice."}