[Code of Federal Regulations]
[Title 22, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 22CFR40.105]

[Page 173]
 
                       TITLE 22--FOREIGN RELATIONS
 
                     CHAPTER I--DEPARTMENT OF STATE
 
PART 40--REGULATIONS PERTAINING TO BOTH NONIMMIGRANTS AND IMMIGRANTS UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED--Table of Contents
 
                        Subpart K--Miscellaneous
 
Sec. 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 Attorney General 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]