(a) through (d) [Reserved] For further guidance, see § 301.6402–3(a) through (d). (e) In the case of a nonresident alien individual or foreign corporation, the appropriate income tax return on which the claim for refund or credit is made must contain the tax identification number of the taxpayer required pursuant to section 6109 and the entire amount of income of the taxpayer subject to tax, even if the tax liability for that income was fully satisfied at source through withholding under chapters 3 or 4 of the Internal Revenue Code (Code).
CFR 26-301.6402-3T-2014 history
2014CFR 26-301.6402-3T-2014 Internal revenue. Part301:Procedure and administration. Section301.6402-3T:Special rules applicable to income tax (temporary).