§40.105. Former citizens who renounced citizenship to avoid taxation.
22 C.F.R. § 40.105
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).
Notes, amendments, and revision history
Amendments
[62 FR 67568, Dec. 29, 1997]
Source
Source: 56 FR 30422, July 2, 1991, unless otherwise noted. Redesignated at 61 FR 59184, Nov. 21, 1996.
Authority
Authority: 8 U.S.C. 1104, 1182, 1183a, 1641
Source
Source: 56 FR 30422, July 2, 1991, unless otherwise noted.
Amendments
[62 FR 67568, Dec. 29, 1997]