CFR › Title 26 › Part 1 › §1.611-426 CFR §1.611-4Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkFor 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.