The deduction of a resident individual shall be the standard deduction, unless the individual elects to itemize deductions as provided in § 1109 of this title.

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

in view

Whole section

▸citations (1)

References

This rule cites 1 other rule.

DE 30 § 1109inferredDE › Statutes › Title 30 › § 1109

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us-de/statute/30/1107 — Deductions · Axiom

Axiom
Delaware
Statutes
Title 30
§ 1107

Deductions

Official source

The deduction of a resident individual shall be the standard deduction, unless the individual elects to itemize deductions as provided in § 1109 of this title.

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

in view

Whole section

▸citations (1)

References

This rule cites 1 other rule.

DE 30 § 1109inferredDE › Statutes › Title 30 › § 1109