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us-de/statute/30/1105 — Taxable income · Axiom

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Axiom
Delaware
Statutes
Title 30
§ 1105

Taxable income

Official source

The entire taxable income of a resident of this State shall be the federal adjusted gross income as defined in the laws of the United States as the same are or shall become effective for any taxable year with the modifications and less the deductions and personal exemptions provided in this subchapter.

Modifications [For application of this section, see 83 Del. Laws, c. 338, § 2] →

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