22 CFR 40.105

§ 40.105 Former citizens who renounced citizenship to avoid taxation.

United States · 22 CFR — Foreign Relations · Status: effective

Cite this

Citation: 22 CFR 40.105, § 40.105 Former citizens who renounced citizenship to avoid taxation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/92736
Permanent ID: ys:prov:92736@1
SHA-256: 4ea8c73e976576ef9fb0ed237f55b5889df28a53b7e9c98cc0f85a96652059af

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.