26 CFR 1.611-4

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

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.611-4, § 1.611-4 Depletion as a factor in computing earnings and profits for dividend purposes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110498
Permanent ID: ys:prov:110498@1
SHA-256: 1059536718bd3caf8fb6bf130a5c0c4d9f758b971659184c40d3b2141c6c0492

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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.