Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 1149
Basis of adjustments [Repealed]
Official textdelcode.delaware.gov
Repealed by 71 Del. Laws, c. 217, § 2.
Source: view the official text
In this title (40 sections)
- 30-1109 · Itemized deductions [For application of this section, see 66…
- 30-1110 · Personal exemptions and credits
- 30-1111 · Credit for income tax paid to another state
- 30-1112 · Historic rehabilitation
- 30-1113 · Credit for active members of volunteer firefighting,…
- 30-1114 · Child care and dependent care expense credit
- 30-1115 · Subchapter S — Business tax credits [Repealed]
- 30-1116 · Delaware investment credit [Repealed]
- 30-1117 · Earned income tax credit
- 30-1118 · Tax credit for expenses associated with human organ or bone…
- 30-1121 · Imposition of tax upon nonresidents
- 30-1122 · Modified Delaware source income
- 30-1123 · Delaware adjusted gross income
- 30-1124 · Income derived from sources in Delaware
- 30-1125 · Individual who is Delaware resident for part of year;…
- 30-1126 · Withholding of income tax on sale or exchange of real estate…
- 30-1127 · Deduction for federal income taxes [Repealed]
- 30-1131-1142 · Imposition of tax; Computation and payment; Tax not…
- 30-1143-1145 · Partnership entity not taxable; Character of items;…
- 30-1146-1148 · Taxable year; Method of accounting; Adjustments…
- 30-1149 · Basis of adjustments [Repealed]
- 30-1151 · Employer to withhold tax from wages or other remuneration
- 30-1152 · Information statement for employee
- 30-1153 · Credit for tax withheld
- 30-1154 · Information returns and payment of tax withheld
- 30-1155 · Employer’s liability for withheld taxes
- 30-1156 · Employer’s failure to withhold
- 30-1156A · Employer to report new hires
- 30-1157 · U.S. Olympics account [Repealed]
- 30-1158 · Payment of tax on behalf of nonresident shareholders by S…
- 30-1159 · , 1160. Delaware Breast Cancer Education and Early Detection…
- 30-1161 · Persons required to make returns of income
- 30-1162 · Joint or separate returns of spouses
- 30-1163 · Returns by fiduciaries
- 30-1164 · Notice of qualification as receiver [Repealed]
- 30-1165 · Change of status as resident or nonresident during the year
- 30-1166 · Computation of tax as resident and nonresident [Repealed]
- 30-1167 · Minimum tax and prorating of exemptions
- 30-1168 · Time and place for filing returns and paying tax
- 30-1169 · Declarations of estimated tax