The Delaware adjusted gross income of an individual means such individual’s federal adjusted gross income with the modifications provided for under § 1106 of this title.

30 Del. C. 1953, § ?1123; 57 Del. Laws, c. 737, § ?1; 66 Del. Laws, c. 86, § ?5; 66 Del. Laws, c. 93, § ?2; 68 Del. Laws, c. 82, § ?4;

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