expatriate
Defined in 1 place of the United States Code.
The term “expatriate” means—
(A) any United States citizen who relinquishes his citizenship, and
(B) any long-term resident of the United States who ceases to be a lawful permanent resident of the United States (within the meaning of section 7701(b)(6)).
Source
- 2008–present26 U.S.C. § 877AInternal Revenue Code · Tax responsibilities of expatriation · for purposes of this section