# Dividend Equivalents From Sources Within the United States; Correction
> **IRS** · Temporary regulations; correcting amendment. · Published 2012-03-08 · Effective 2012-03-08 · 77 FR 13968
## Document
- **Document number:** 2012-5315
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 13968
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-03-08
- **Effective date:** 2012-03-08
- **Treasury docket:** TD 9572
## Abstract

This document contains corrections to temporary regulations (TD 9572), relating to dividend equivalents from sources within the United States.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/03/08/2012-5315/dividend-equivalents-from-sources-within-the-united-states-correction)
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