§ 1.611-4. Depletion as a factor in computing earnings and profits for dividend purposes.
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/us/cfr/t26/s§ 1.611-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.