expatriated entity
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4501 — for purposes of this section
The term “expatriated entity” has the meaning given such term by section 7874(a)(2)(A).
26 U.S.C. § 7874 — in this section
The term “expatriated entity” means—
(i) the domestic corporation or partnership referred to in subparagraph (B)(i) with respect to which a foreign corporation is a surrogate foreign corporation, and
(ii) any United States person who is related (within the meaning of section 267(b) or 707(b)(1)) to a domestic corporation or partnership described in clause (i).