Del. Code tit. 30 § 1604

Current through 2024 Legislative Session Act Chapter 510

Section 1604 - Adjustments

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.

30 Del. C. § 1604

72 Del. Laws, c. 467, § 1.;