26 C.F.R. § 1.35-2 Taxpayers not entitled to credit.
Title 26 - Internal Revenue
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).
Title 26: Internal Revenue
PART 1—INCOME TAXES
credits allowable under sections 30 through 45D
§ 1.35-2 Taxpayers not entitled to credit.