Del. Code tit. 30 § 1107

Current through 2024 Legislative Session Act Chapter 531

Section 1107 - Deductions

The deduction of a resident individual shall be the standard deduction, unless the individual elects to itemize deductions as provided in § 1109 of this title.

30 Del. C. § 1107

30 Del. C. 1953, § 1107; 57 Del. Laws, c. 737, § 1; 58 Del. Laws, c. 342, § 2; 66 Del. Laws, c. 86, §3; 70 Del. Laws, c. 186, § 1.;