Taxation of Estates, Trusts and Their Beneficiaries
1631Imposition of tax1632Computation and payment1633Tax not applicable1634Fiduciary adjustment1635Taxable income of resident estate or resident trust1636Nonresident 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 state1638Accumulation distribution credit for resident beneficiary of trust1639Taxable income of a nonresident estate or nonresident trust1640Share of a nonresident estate, nonresident trust or its beneficiaries in income from sources within this State