1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter N
  6. part II
  7. subpart A
  8. § 874

View all text of Subpart A [§ 871 - § 879]

§ 874. Allowance of deductions and credits
(a) Return prerequisite to allowance
(b) Tax withheld at source
(c) Foreign tax credit
(Aug. 16, 1954, ch. 736, 68A Stat. 281; Pub. L. 89–44, title VIII, § 809(d)(3), June 21, 1965, 79 Stat. 167; Pub. L. 89–809, title I, §§ 103(d), 106(a)(3), Nov. 13, 1966, 80 Stat. 1551, 1569; Pub. L. 91–258, title II, § 207(d)(1), May 21, 1970, 84 Stat. 248; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–424, title V, § 515(b)(6)(E), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IV, § 474(r)(19), July 18, 1984, 98 Stat. 843.)

CITE AS: 26 USC 874