Title 26

SECTION 1.611-4

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

§ 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.

---