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
- 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 1101-1.0 - Purpose
- Section 1101-2.0 - Who May Elect
- Section 1101-3.0 - Where to File
- Section 1101-4.0 - When to Make the Election
- Section 1101-5.0 - Supplemental Reporting Requirements
- Section 1101-6.0 - Termination of Election
- Section 1101-7.0 - Taxable Year