§ 1.35-2. Taxpayers not entitled to credit.
36 words·~1 min read·
/us/cfr/t26/s§ 1.35-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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).