Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 1321-1327
Basis of computation of tax; definition of beneficiary’s net taxable share of the gross estate; tax imposed; deductions allowable in determining value of each beneficiary’s taxable share of gross estate; credit for gift tax; regulations governing valuation of estates; credit for previously taxed property; special deduction for closely held business property [Repealed]
Official textdelcode.delaware.gov
Repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999.
Source: view the official text
In this title (40 sections)
- 30-1194 · White Clay Creek Wild and Scenic River Restoration Fund
- 30-1195 · Senior Trust Fund [For application of repeal of this section,…
- 30-1196 · Home Of The Brave Foundation Fund
- 30-1197 · Delaware Veterans Trust Fund [For application of this…
- 30-1198 · Protecting Delaware’s Children Fund
- 30-1199 · Habitat for Humanity of Delaware Fund
- 30-1200 · Central Delaware Habitat for Humanity Fund [Repealed]
- 30-1201 · Sussex County Habitat for Humanity Fund [Repealed]
- 30-1202 · Food Bank of Delaware Fund
- 30-1203 · Pediatric Cancer Research Fund
- 30-1204 · Income taxes of members of armed forces on death [Transferred]
- 30-1205-1209 · Setoff between refund and debt to claimant agency —…
- 30-1211-1224 · Timely mailing; collection procedures; issuance of…
- 30-1231-1233 · Attempt to evade or defeat tax; penalty; failure to…
- 30-1234 · False statements [Repealed]
- 30-1235 · Limitations [Repealed]
- 30-1241 · Secrecy of returns and information; penalty [Repealed]
- 30-1242 · Inspection of returns by federal, state and local officials…
- 30-1243 · Short title [Repealed]
- 30-1301-1314 · Definitions; property included in gross estate —…
- 30-1321-1327 · Basis of computation of tax; definition of beneficiary’s…
- 30-1341-1346 · Inheritance tax returns; filing returns and payments —…
- 30-1351-1353 · Incorporation of certain personal income tax provisions…
- 30-1401-1409 · Definitions; imposition; computation of tax; rates;…
- 30-1501 · Definitions relating to this chapter [For application of this…
- 30-1502 · Tax on transfers of resident estates [For application of this…
- 30-1503 · Credit for taxes paid to another state; limitation [For…
- 30-1504 · Tax on transfers of nonresident estates [For application of…
- 30-1505 · Returns; time to file return and pay tax [For application of…
- 30-1506 · Collection and payment of tax out of estate; liability of the…
- 30-1507 · Assessment of tax; special lien for estate taxes [For…
- 30-1508 · Final settlement of executor’s or administrator’s accounts…
- 30-1509 · , 1510. Refund of taxes erroneously paid; procedure and…
- 30-1601 · Definitions
- 30-1602 · Taxable year
- 30-1603 · Accounting method
- 30-1604 · Adjustments
- 30-1605 · Returns
- 30-1606 · Withholding of income tax on sale or exchange of real estate…
- 30-1621 · Taxation of pass-through entities; in general