Sec. 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 section 1.312-6.
[Adopted by T.D. 6446, 25 FR 482, Jan. 21, 1960; republished by T.D. 6500, 25 FR 11737, Nov. 26, 1960.]