{"data":{"id":"us/26-cfr-1.611-4","jurisdiction":"us","citation":"26 CFR 1.611-4","heading":"-4 Depletion as a factor in computing earnings and profits for dividend purposes.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"1059536718bd3caf8fb6bf130a5c0c4d9f758b971659184c40d3b2141c6c0492","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.611-3","next":"us/26-cfr-1.611-5"},"notice":"GroundRules: Original legal text. Not legal advice."}