22 C.F.R. · Foreign Relations
22 C.F.R. § 40.105

Former citizens who renounced citizenship to avoid taxation.

Title 22 C.F.R. ● ACTIVE Primary Source
Regulatory Text

22 C.F.R. § 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). [62 FR 67568, Dec. 29, 1997]

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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22 C.F.R. § 40.105
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The regulatory text of 22 C.F.R. § 40.105 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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