Delaware Code § 12-61-401

Character of receipts
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(a) In this section, "entity" means a corporation, partnership, limited liability company, regulated investment company, real estate
investment trust, common trust fund, statutory trust or any other organization in which a trustee has an interest other than a trust or estate
to which § 61-402 of this title applies, a business or activity to which § 61-403 of this title applies, or an asset-backed security to which

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