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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.611-4>. Interprets 26 U.S.C. § 611.

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.