Delaware Code Title 30. State Taxes § 1601. Definitions

(1) “Beneficiary” has the meaning ascribed to it by common law, including, without limitation, any heir, devisee or legatee of an estate or beneficiary of a trust.

(2) “Distributive share” means, with respect to any member and with respect to any taxable year of such member:

(3) “Member of a pass-through entity” or “member” means a person treated for federal income tax purposes as either a partner in a partnership or a shareholder of an S corporation, but does not include a beneficiary of an estate or trust.

(4) “Nonresident estate” means an estate which is not a resident estate.

(5) “Nonresident trust” means a trust that is not a resident trust of this State.

(6) “Pass-through entity” means any person:

(7) “Resident estate” means the estate of a decedent who at death was domiciled in this State.

(8) “Resident trust” means a trust:

(9) “Trust” means an entity classified as a trust for federal income tax purposes, other than a trust of which the grantor or another person is treated as the owner of the entire trust under §§ 672 through 679 of the Internal Revenue Code [26 U.S.C. §§ 672-679].