Del. Code tit. 30 § 1632

Current through 2024 Legislative Session Act Chapter 531

Section 1632 - Computation and payment

The taxable income of an estate or trust shall be computed in the same manner as in the case of an individual pursuant to Chapter 11 of this title, except as otherwise provided by this subchapter. The tax shall be computed on such taxable income and shall be paid by the fiduciary.

30 Del. C. § 1632

72 Del. Laws, c. 467, § 1.;