Treasury Regulations (26 C.F.R.)

26 CFR § 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.

Last amended: 2026-04-13

Source: official text