# Treas. Reg. § 1.35-2: Taxpayers not entitled to credit.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.35-2>. Interprets 26 U.S.C. § 35.

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).