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Code of Federal Regulations (Last Updated: April 5, 2024)

Title 26 - Internal Revenue

Chapter I - Internal Revenue Service, Department of the Treasury

SubChapter A - Income Tax

Part 1 - Income Taxes

Natural Resources

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

Latest version.

§ 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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