Dividend Equivalents From Sources Within the United States
---
identifier: "/us/fr/C1-2012-1234"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Dividend Equivalents From Sources Within the United States"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2012-1234"
section_name: "Dividend Equivalents From Sources Within the United States"
positive_law: false
currency: "2012-02-06"
last_updated: "2012-02-06"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "C1-2012-1234"
document_type: "rule"
publication_date: "2012-02-06"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
rin: "1545-BK53"
fr_citation: "77 FR 5700"
fr_volume: 77
docket_ids:
- "TD 9572"
---
# Dividend Equivalents From Sources Within the United States
**Correction**
In rule document 2012-01234 beginning on page 3108 of the issue of Monday, January 23, 2012 make the following correction:
On page 3108, in the second column, in the heading, immediately below “26 CFR Part 1”, “[TD 9572]” should appear.