1. Regulations
  2. title 26
  3. chapter I-i8
  4. part 1
  5. subjgrp 14
  6. § 1.611-4

View all text of Subjgrp 14 [§ 1.611-0 - § 1.617-5]

§ 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.

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11737, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.611-4