Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter A - Income Tax |
Part 1 - Income Taxes |
Credits Allowable Under Sections 30 Through 45d |
§ 1.35-2 - Taxpayers not entitled to credit.
Latest version.
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§ 1.35-2 Taxpayers not entitled to credit.
For taxable years beginning after December 31, 1957, no credit shall be allowed under section 35 to a nonresident alien individual with respect to whom a tax is imposed for such taxable year under section 871(a).