Del. Code tit. 30 § 1602

Current through 2024 Legislative Session Act Chapter 531

Section 1602 - Taxable year

The taxable year of a pass-through entity, estate or trust for purposes of this title shall be the same as its taxable year determined under the Internal Revenue Code. A change in the taxable year of a pass-through entity, estate or trust under the provisions of the Internal Revenue Code shall effect a change of its taxable year under this title.

30 Del. C. § 1602

72 Del. Laws, c. 467, § 1.;