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Title 22 Part 40 → Subpart K → §40.105

Title 22 → Chapter I → Subchapter E → Part 40 → Subpart K → §40.105

Electronic Code of Federal Regulations e-CFR

Title 22 Part 40 → Subpart K → §40.105

e-CFR data is current as of April 3, 2020

Title 22Chapter ISubchapter EPart 40Subpart K → §40.105


Title 22: Foreign Relations
PART 40—REGULATIONS PERTAINING TO BOTH NONIMMIGRANTS AND IMMIGRANTS UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED
Subpart K—Miscellaneous


§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]