{"data":{"id":"us/26-cfr-1.35-2","jurisdiction":"us","citation":"26 CFR 1.35-2","heading":"-2 Taxpayers not entitled to credit.","body":"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).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"d9d4472e12a4299d7014e4e6c52af666465c5457c7810c8f8e6709a084ce5d18","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.35-1","next":"us/26-cfr-1.36b-0"},"notice":"GroundRules: Original legal text. Not legal advice."}