HOUSE BILL NO. 760
AN ACT TO AMEND CHAPTER 19 OF TITLE 30 OF THE DELAWARE CODE RELATING TO THE CORPORATION INCOME TAX.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend §1902(b)(8) of Chapter 19 of Title 30 of the Delaware Code by adding after the word "investments" where it first appears the words:
or of the intangible investments of corporations or business trusts registered as investment companies under the Investment Company Act of 1940, as amended (15 U.S.C. 80a-1 et 'EX.
Section 2. This Act shall become effective for taxable years beginning on or after July 1, 1990.
Approved July 5, 1990.