22 CFR §40.105
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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).