Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 1604
Adjustments
Official textdelcode.delaware.gov
An adjustment made to any item of income, gain, loss or deduction reported on the federal information or tax return of a pass-through entity shall effect an adjustment to such item of income, gain, loss or deduction under this title to the extent necessary to prevent such item from being duplicated or omitted.
Amendment history
72 Del. Laws, c. 467, § 1
Source: view the official text
In this title (40 sections)
- 30-1241 · Secrecy of returns and information; penalty [Repealed]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- 30-1243 · Short title [Repealed]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
- 30-1622 · Character of items
- 30-1623 · Special rules for nonresident individual members and…
- 30-1624 · Special rules for certain tax credits of pass-through entities
- 30-1625 · Special rules for certain tax deductions for pass-through…
- 30-1631 · Imposition of tax
- 30-1632 · Computation and payment
- 30-1633 · Tax not applicable
- 30-1634 · Fiduciary adjustment
- 30-1635 · Taxable income of resident estate or resident trust
- 30-1636 · Nonresident beneficiary deduction for resident estates or…
- 30-1637 · Credit for income tax of another state
- 30-1638 · Accumulation distribution credit for resident beneficiary of…
- 30-1639 · Taxable income of a nonresident estate or nonresident trust
- 30-1640 · Share of a nonresident estate, nonresident trust or its…
- 30-1701 · Definitions
- 30-1702 · Election to invoke chapter