credits allowable under sections 30 through 45D
§ 1.35-2 Taxpayers not entitled to credit.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
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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