26 C.F.R. § 1.35-2   Taxpayers not entitled to credit.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
credits allowable under sections 30 through 45D

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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).

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