CFR > Title 22 - Foreign Relations > CHAPTER I—DEPARTMENT OF STATE > SUBCHAPTER E—VISAS (parts 40 to 47) > PART 40—REGULATIONS PERTAINING TO BOTH NONIMMIGRANTS AND IMMIGRANTS UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED > SUBPART K—Miscellaneous (§40.101 to §40.106-40.110) > 40.105—Former citizens who renounced citizenship to avoid taxation.

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).

Code of Federal Regulations

[62 FR 67568, Dec. 29, 1997]