covered expatriate
Defined in 2 places of the United States Code.
For purposes of this section, the term “covered expatriate” has the meaning given to such term by section 877A(g)(1).
Source
- 2008–present26 U.S.C. § 2801Internal Revenue Code · Imposition of tax · for purposes of this section
The term “covered expatriate” means an expatriate who meets the requirements of subparagraph (A), (B), or (C) of section 877(a)(2).
Source
- 2008–present26 U.S.C. § 877AInternal Revenue Code · Tax responsibilities of expatriation · for purposes of this section