You will be given a definition of a task first, then some input of the task.
In this task, you will be shown a sentence, and you should determine whether it is overruling or non-overruling. In law, an overruling sentence is a statement that nullifies a previous case decision as a precedent by a constitutionally valid statute or a decision by the same or higher ranking court which establishes a different rule on the point of law involved. Classify your answers into overruling or non-overruling

see id.  275(a)(4) (""no deduction shall be allowed for the following taxes: . . . excess profits taxes imposed by the authority of any foreign country . . . if the taxpayer chooses to take to any extent the benefits of [] 901.""); 26 c.f.r.  1.901-1(h)(2) (""taxpayers who are denied the credit for taxes for particular taxable years are the following: . . . [a] taxpayer who elects to  deduct taxes paid or accrued to any foreign country . . . [pursuant to sections] 164 and 275."").
Output:
non-overruling