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41 chapters · 626 sections in this title.
30 Del. C. § 6401. Definitions.
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§ 6401. Definitions. As used in this chapter and in §§ 2061 through 2063 of this title: (1) “Affiliated group” has the meaning provided by § 1504 of the Internal Revenue Code [26 U.S.C. § 1504], but including for this purpose: a. Foreign corporations that would otherwise not be i…
30 Del. C. § 6402. Imposition of income tax on Headquarters Management Corporations.
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§ 6402. Imposition of income tax on Headquarters Management Corporations. Every Headquarters Management Corporation shall annually pay a tax in lieu of the taxes imposed under Chapter 19 of this title equal to the greater of: (1) Eight and seven tenths percent of its Headquarters…
30 Del. C. § 6403. Computation of Headquarters Management Corporation taxable income.
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§ 6403. Computation of Headquarters Management Corporation taxable income. (a) Except as modified in subsections (b) and (c) of this section, the Headquarters Management Corporation taxable income of a Headquarters Management Corporation for any income year means the amount of it…
30 Del. C. § 6404. Election and returns.
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§ 6404. Election and returns. (a) Election. — Every Headquarters Management Corporation desiring to be certified under this chapter shall file an election with its application for a Headquarters Management Corporation license. (b) Termination of election. — An election under this…