Treasury Regulations · 26 CFR
§ 1.35-2. Taxpayers not entitled to credit.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 35
Cite as 26 CFR § 1.35-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 35
- Length
- 37 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
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).
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Credits allowable under sections 30 through 45D
Nearby sections
- § 1.32-2 Earned income credit for taxable years beginning after December 31, 1978.
- § 1.32-3 Eligibility requirements after denial of the earned income credit.
- § 1.34-1 Special rule for owners of certain business entities.
- § 1.35-1 Partially tax-exempt interest received by individuals.
- § 1.35-2 Taxpayers not entitled to credit.
- § 1.36B-0 Table of contents.
- § 1.36B-1 Premium tax credit definitions.
- § 1.36B-2 Eligibility for premium tax credit.
- § 1.36B-3 Computing the premium assistance credit amount.