expatriation date
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4985 — for purposes of this section
The term “expatriation date” means, with respect to a corporation, the date on which the corporation first becomes an expatriated corporation.
26 U.S.C. § 877A — for purposes of this section
The term “expatriation date” means—
(A) the date an individual relinquishes United States citizenship, or
(B) in the case of a long-term resident of the United States, the date on which the individual ceases to be a lawful permanent resident of the United States (within the meaning of section 7701(b)(6)).