expatriated corporation
Defined in 1 place of the United States Code.
The term “expatriated corporation” means any corporation which is an expatriated entity (as defined in section 7874(a)(2)). Such term includes any predecessor or successor of such a corporation.
Source
- 2005–present26 U.S.C. § 4985Internal Revenue Code · Stock compensation of insiders in expatriated corporations · for purposes of this section