Taxable year.

Del. Code tit. 30, § 1602
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
The taxable year of a pass-through entity, estate or trust for purposes of this title shall be the same as its taxable year determined under the Internal Revenue Code. A change in the taxable year of a pass-through entity, estate or trust under the provisions of the Internal Revenue Code shall effect a change of its taxable year under this title.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c016/sc01/index.htmlFetched: 10/4/2026

Starting a business in Delaware? Delaware LLC guide: costs and requirements