26 CFR 1.611-4 - Depletion as a factor in computing earnings and profits for dividend purposes.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

View all text of Part 1 [§ 1.501(a)-1 - § 1.640]

§ 1.611-4 - Depletion as a factor in computing earnings and profits for dividend purposes.

For rules with respect to computation of earnings and profits where depletion is a factor in the case of corporations, see paragraph (c)(1) of § 1.312-6.