1. Regulations
  2. title 26
  3. chapter I
  4. part 1
  5. subjgrp 5
  6. § 1.35-2

View all text of Subjgrp 5 [§ 1.30-1 - § 1.44B-1]

§ 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).

AUTHORITY: Section 1.1(h)-1 also issued under 26 U.S.C. 1(h);

SOURCE: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.35-2