26 C.F.R. § 1.35-2

Current through October 31, 2024

Section 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).

26 C.F.R. §1.35-2