Delaware Code > Title 30 > Chapter 13 > Subchapter I Delaware Code > Title 30 > Chapter 13 > Subchapter I – Property Subject to Tax Current as of: 2023 | Check for updates | Other versions § 1301-1314 Definitions; property included in gross estate — resident … Ask a will, trust or estate question, get an answer ASAP!Thousands of highly rated, verified estate & trust lawyers.Click here to chat with a lawyer about your rights. Ask a question, get an answer ASAP!