5 Del. Admin. Code 1100, 1101 - Election to Be Treated for Tax Purposes as a "Subsidiary Corporation" of a Delaware Chartered Banking Organization or Trust Company, National Bank Having its Principal Office in Delaware, or Out-of-State Bank That Operates a Resulting Branch in Delaware
- § 1101-1.0 - Purpose
- § 1101-2.0 - Who May Elect
- § 1101-3.0 - Where to File
- § 1101-4.0 - When to Make the Election
- § 1101-5.0 - Supplemental Reporting Requirements
- § 1101-6.0 - Termination of Election
- § 1101-7.0 - Taxable Year
5 Del.C. § 1101 (f), § 1101A(c)(3)
Effective Date: December 11, 2006
Notes
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