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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Natural Resources |
§ 1.611-4 - Depletion as a factor in computing earnings and profits for dividend purposes.
Latest version.
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§ 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.