Delaware Code Title 30 Sec. 1637 – Credit for income tax of another state
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A resident estate or resident trust shall be allowed the credit provided under § 1111 of this title for resident individuals, except that references in that section to resident individuals shall for purposes of this section be deemed to refer to a resident estate or resident trust.
Terms Used In Delaware Code Title 30 Sec. 1637
- Resident estate: means the estate of a decedent who at death was domiciled in this State. See Delaware Code Title 30 Sec. 1601
- Resident trust: means a trust:
- Trust: means an entity classified as a trust for federal income tax purposes, other than a trust of which the grantor or another person is treated as the owner of the entire trust under §§ 672 through 679 of the Internal Revenue Code [26 U. See Delaware Code Title 30 Sec. 1601