Del. Code tit. 30 § 1603

Current through 2024 Legislative Session Act Chapter 531

Section 1603 - Accounting method

The accounting method of a pass-through entity, estate or trust for purposes of this title shall be the same as its accounting method determined under the Internal Revenue Code. A change in the accounting method of a pass-through entity, estate or trust under the provisions of the Internal Revenue Code shall effect a change of its accounting method under this title.

30 Del. C. § 1603

72 Del. Laws, c. 467, § 1.;