§§ 1301-1314. Definitions; property included in gross estate — resident decedent; property included in gross estate — nonresident decedent; powers of appointment and certain income interests; jointly owned property; transfers in contemplation of death; transfers taking effect at or after death; revocable transfers; annuities; proceeds of life insurance; transfers for insufficient consideration; prior interests; charitable, educational, religious, etc., bequests; valuation of farm and small business real property [Repealed].

Del. Code tit. 30, § 1301-1314
in effect
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Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c013/sc01/index.htmlFetched: 10/4/2026