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Taxation of Pass-Through Entities and Their Members
Law
Delaware Code
State Taxes
Pass-Through Entities, Estates and Trusts
Taxation of Pass-Through Entities and Their Members
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Section
1621
Taxation of pass-through entities; in general.
Section
1622
Character of items.
Section
1623
Special rules for nonresident individual members and corporate members of pass-through entities.
Section
1624
Special rules for certain tax credits of pass-through entities.