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DELAWARE STATUTES AND CODES
Subchapter II. Rates and Determination of Tax
TITLE 30
State Taxes
Income, Inheritance and Estate Taxes
CHAPTER 13. INHERITANCE
Subchapter II. Rates and Determination of Tax
§§ 1321-1327. Basis of computation of tax; definition of beneficiary's net taxable share of the gross estate; tax imposed; deductions allowable in determining value of each beneficiary's taxable share of gross estate; credit for gift tax; regulations governing valuation of estates; credit for previously taxed property; special deduction for closely held business property.
Repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999.
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