22 C.F.R. § 40.105

Current through November 30, 2024
Section 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).

22 C.F.R. §40.105

62 FR 67568, Dec. 29, 1997