Property Subject to Tax

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Inheritance [Repealed].
  5. Property Subject to Tax

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Section
1301-1314

Definitions; property included in gross estate — resident decedent; property included in gross estate — nonresident decedent; powers of appointment and certain income interests; jointly owned property; transfers in contemplation of death; transfers taking effect at or after death; revocable transfers; annuities; proceeds of life insurance; transfers for insufficient consideration; prior interests; charitable, educational, religious, etc., bequests; valuation of farm and small business real property [Repealed].