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us-de/statute/30/11/subchapter-iv — Estates, Trusts and Beneficiaries · Axiom
Axiom
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Delaware
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Statutes
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Title 30
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§ 11
Estates, Trusts and Beneficiaries
1 section
1131-1142
Imposition of tax; Computation and payment; Tax not applicable; Fiduciary adjustment; Resident and nonresident estate defined; Resident and nonresident trust defined; Taxable income of resident estate or trust; Nonresident beneficiary deduction for resident estates or trusts; Credit for income tax of another state; Accumulation distribution credit for resident beneficiary of trust; Taxable income of a nonresident estate or trust; Share of a nonresident estate, trust or its beneficiaries in income from sources within this State [Repealed]