26 C.F.R. § 1.611-4

Current through October 31, 2024

Section 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 .

26 C.F.R. §1.611-4