26 CFR 1.35-2

§ 1.35-2 Taxpayers not entitled to credit.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.35-2, § 1.35-2 Taxpayers not entitled to credit, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/108694
Permanent ID: ys:prov:108694@1
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Full text

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).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.