26 C.F.R. § 1.611-4. - § 1.611-4 Depletion as a Factor in Computing Earnings and Profits for Dividend Purposes.

Current as of January 1, 1970

Section 1.611-4 - § 1.611-4 Depletion as a Factor in Computing Earnings and Profits for Dividend Purposes.Section 1.611-4 - § 1.611-4 Depletion as a Factor in Computing Earnings and Profits for Dividend Purposes.

Section 1.611-3 - § 1.611-3 Rules Applicable to Timber.Section 1.611-5 - § 1.611-5 Depreciation of Improvements.

§ 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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