Imposition of income tax on Headquarters Management Corporations.

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Headquarters Management Corporations
  5. Imposition of income tax on Headquarters Management Corporations.

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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 Management Corporation taxable income; or

(2) Five thousand dollars.


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