26 C.F.R. § 1.35-2

Taxpayers not entitled to credit.

Last amended: 2016Year: 2026Length: 36 wordsOfficial source

Cite as 26 C.F.R. § 1.35-2 (2026)

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: Taxpayers not entitled to credit. | Justis AI