Taxation of Estates, Trusts and Their Beneficiaries | Midpage

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Delaware Code

III

Taxation of Estates, Trusts and Their Beneficiaries

1631Imposition of tax 1632Computation and payment 1633Tax not applicable 1634Fiduciary adjustment 1635Taxable income of resident estate or resident trust 1636Nonresident beneficiary deduction for resident estates or resident trusts [For application of this section, see 81 Del. Laws, c. 149, § 6]1637Credit for income tax of another state 1638Accumulation distribution credit for resident beneficiary of trust 1639Taxable income of a nonresident estate or nonresident trust 1640Share of a nonresident estate, nonresident trust or its beneficiaries in income from sources within this State