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Repealed by 71 Del.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.