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Title 26 Part 1 → §1.611-4

Title 26 → Chapter I → Subchapter A → Part 1 → §1.611-4

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1 → §1.611-4

e-CFR data is current as of November 12, 2019

Title 26Chapter ISubchapter APart 1 → §1.611-4


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§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.


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