C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.611-4

Depletion as a factor in computing earnings and profits for dividend purposes

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

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.