26 C.F.R. § 1.35-2. - § 1.35-2 Taxpayers Not Entitled to Credit.
Current as of January 1, 1970
§ 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).
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