I fondamenti di Legge usati nella sezione Delaware, sono tratti dal codice del Delaware Law e in particolare dai seguenti riferimenti:
Delaware Law
Title 6 — Commerce and Trade
CHAPTER 18 — LIMITED LIABILITY COMPANY ACT
Subchapter I — General Provisions
Delaware Law
Department of Finance: Division of Revenue
REGULATIONS FOR LIMITED LIABILITY COMPANIES
Delaware Law
Title 30
State Taxes
CHAPTER 16
PASS-THROUGH ENTITIES, ESTATES AND TRUSTS
Subchapter II — Taxation of Pass-Through Entities and Their Members
Delaware Law
Title 30
State Taxes
CHAPTER 11
PERSONAL INCOME TAX
Subchapter III — Nonresident Individuals
Le società costituite in Delaware sono in completa osservanza sulle norme americane del codice legale dello Stato del Delaware.