GroundRules
22 CFR 40.105: Former citizens who renounced citizenship to avoid taxation.
Where this section sits in the code
- Title 22—Foreign Relations
- CHAPTER I—DEPARTMENT OF STATE
- SUBCHAPTER E—VISAS
- PART 40—REGULATIONS PERTAINING TO BOTH NONIMMIGRANTS AND IMMIGRANTS UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED
- Subpart K—Miscellaneous
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).
Collected 2026-08-27T02:24:49Z. Source file · JSON