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Delaware Code

III

Nonresident Individuals

1121Imposition of tax upon nonresidents 1122Modified Delaware source income 1123Delaware adjusted gross income 1124Income derived from sources in Delaware 1125Individual who is Delaware resident for part of year; computation of tax 1126Withholding of income tax on sale or exchange of real estate by nonresident individuals 1127Deduction for federal income taxes [Repealed]