Statutes, codes, and regulations
Delaware Administrative Code
Title 5 - BankingTaxation
Election to Be Treated for Tax Purposes as a "Subsidiary Corporation" of a Delaware Chartered Banking Organization or Trust Company, National Bank Having its Principal Office in Delaware, or Out-of-State Bank That Operates a Resulting Branch in Delaware
Section 1101-7.0 - Taxable Year

5 Del. Admin. Code § 1101-7.0

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Current through Register Vol. 28, No. 7, January 1, 2025
Section 1101-7.0 - Taxable Year
7.1 The "taxable year" of an Electing Corporation shall end on the same date as the taxable year of the Deemed Parent (as determined for federal income tax reporting purposes), unless a different taxable year is approved by the State Bank Commissioner.

5 Del. Admin. Code § 1101-7.0

5 DE Reg. 647 (09/01/01)
10 DE Reg. 1046 (12/01/06)