[Code of Federal Regulations]
[Title 26, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.35-2]

[Page 107]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
 
PART 1--INCOME TAXES--Table of Contents
 
Sec. 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).