LegalFix
Individuals & FamiliesSmall BusinessesNonprofitsEmployersEmployee Benefits BrokersPEOsCredit UnionsMembership GroupsLegal Information
Sign In
  1. /
  2. U.S. State Codes
  3. /
  4. Delaware
  5. /
  6. Title 30 - State Taxes
  7. /
  8. Chapter 16. Pass-Through En...
  9. /
  10. Subchapter III Taxation of Estates, Trusts and ...


Subchapter III Taxation of Estates, Trusts and Their Beneficiaries


  • § 1631 Imposition of tax.
  • § 1632 Computation and payment.
  • § 1633 Tax not applicable.
  • § 1634 Fiduciary adjustment.
  • § 1635 Taxable income of resident estate or resident trust.
  • § 1636 Nonresident beneficiary deduction for resident estates or resident trusts [For application of this section, see 81 Del. Laws, c. 149, § 6].
  • § 1637 Credit for income tax of another state.
  • § 1638 Accumulation distribution credit for resident beneficiary of trust.
  • § 1639 Taxable income of a nonresident estate or nonresident trust.
  • § 1640 Share of a nonresident estate, nonresident trust or its beneficiaries in income from sources within this State.
We have updated our Terms of Service, Privacy Policy, and Disclosures. By continuing to browse this site, you agree to our Terms of Service, Privacy Policy, and Disclosures.
AboutContact UsPrivacyTermsDisclosuresAccessibilitySite Map

Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal insurance products you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.

LegalFix provides its members with access to legal services through a network of provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.

The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.

You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.

The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.

Use of this website, the purchase of legal insurance products, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.

Bookish