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Federal regulations · Through 2026-08-25 · Newer source version available

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

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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