# Dividend Equivalents From Sources Within the United States
> **IRS** · Rule · Published 2012-02-06 · 77 FR 5700
## Document
- **Document number:** C1-2012-1234
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 5700
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-02-06
- **Treasury docket:** TD 9572
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/02/06/C1-2012-1234/dividend-equivalents-from-sources-within-the-united-states)
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