Estates, Trusts and Beneficiaries

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Personal Income Tax
  5. Estates, Trusts and Beneficiaries

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Section
1131-1142

Imposition of tax; Computation and payment; Tax not applicable; Fiduciary adjustment; Resident and nonresident estate defined; Resident and nonresident trust defined; Taxable income of resident estate or trust; Nonresident beneficiary deduction for resident estates or trusts; Credit for income tax of another state; Accumulation distribution credit for resident beneficiary of trust; Taxable income of a nonresident estate or trust; Share of a nonresident estate, trust or its beneficiaries in income from sources within this State [Repealed].