Rates and Determination of Tax

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Inheritance [Repealed].
  5. Rates and Determination of Tax

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Section
1321-1327

Basis of computation of tax; definition of beneficiary's net taxable share of the gross estate; tax imposed; deductions allowable in determining value of each beneficiary's taxable share of gross estate; credit for gift tax; regulations governing valuation of estates; credit for previously taxed property; special deduction for closely held business property [Repealed].