Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 1639 — Taxable income of a nonresident estate or nonresident trust
(a)
General rules. — For purposes of Chapter 11 of this title, in the case of a nonresident estate or nonresident trust:
(b)
Determination of taxable income. — For purposes of Chapter 11 of this title, the taxable income of a nonresident estate or nonresident trust consists of:
Source: official text