22 CFR 40.105 - Former citizens who renounced citizenship to avoid taxation.

Regulations last checked for updates: Nov 25, 2024

Title 22 - Foreign Relations last revised: Oct 28, 2024

View all text of Subpart K [§ 40.101 - § 40.110]

§ 40.105 - Former citizens who renounced citizenship to avoid taxation.

An alien who is a former citizen of the United States, who on or after September 30, 1996, has officially renounced United States citizenship and who has been determined by the Secretary of Homeland Security to have renounced citizenship to avoid United States taxation, is ineligible for a visa under INA 212(a)(10)(E).

[62 FR 67568, Dec. 29, 1997]

authority: 8 U.S.C. 1104,1182,1183a,1641

source: 56 FR 30422, July 2, 1991, unless otherwise noted.

cite as: 22 CFR 40.105