26 C.F.R. § 1.611-4 Depletion as a factor in computing earnings and profits for dividend purposes.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)
Natural Resources
§ 1.611-4 Depletion as a factor in computing earnings and profits for dividend purposes.
