Del. Code Ann. tit. 30, §§ 1321-1327 – Basis of computation of tax; definition of beneficiary’s net taxable share of the gross estate; tax imposed; deductions allowable in determining value of each beneficiary’s taxable share of gross estate; credit for gift tax; regulations governing valuation of estates; credit for previously taxed property; special deduction for closely held business property [Repealed] | Midpage
§ 1321-1327
Del. Code Ann. tit. 30, §§ 1321-1327
Basis of computation of tax; definition of beneficiary’s net taxable share of the gross estate; tax imposed; deductions allowable in determining value of each beneficiary’s taxable share of gross estate; credit for gift tax; regulations governing valuation of estates; credit for previously taxed property; special deduction for closely held business property [Repealed]
Effective Jan 1, 1999
Repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999.