Taxation of Estates, Trusts and Their Beneficiaries

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Pass-Through Entities, Estates and Trusts
  5. Taxation of Estates, Trusts and Their Beneficiaries

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Section
1631

Imposition of tax.

Section
1632

Computation and payment.

Section
1633

Tax not applicable.

Section
1634

Fiduciary adjustment.

Section
1635

Taxable income of resident estate or resident trust.

Section
1636

Nonresident beneficiary deduction for resident estates or resident trusts [For application of this section, see 81 Del. Laws, c. 149, § 6].

Section
1637

Credit for income tax of another state.

Section
1638

Accumulation distribution credit for resident beneficiary of trust.

Section
1639

Taxable income of a nonresident estate or nonresident trust.

Section
1640

Share of a nonresident estate, nonresident trust or its beneficiaries in income from sources within this State.