™Your Policy Risk Impact Agent
41 chapters · 626 sections in this title.
30 Del. C. § 1601. Definitions.
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§ 1601. Definitions. Whenever used in this chapter, the following terms shall have the meanings ascribed to them in this section: (1) “Beneficiary” has the meaning ascribed to it by common law, including, without limitation, any heir, devisee or legatee of an estate or beneficiar…
30 Del. C. § 1602. Taxable year.
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§ 1602. Taxable year. The taxable year of a pass-through entity, estate or trust for purposes of this title shall be the same as its taxable year determined under the Internal Revenue Code. A change in the taxable year of a pass-through entity, estate or trust under the provision…
30 Del. C. § 1603. Accounting method.
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§ 1603. Accounting method. 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…
30 Del. C. § 1604. Adjustments.
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§ 1604. Adjustments. 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…