expatriation date
Defined in 2 places of the United States Code.
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)).
Source
- 2008–present26 U.S.C. § 877AInternal Revenue Code · Tax responsibilities of expatriation · 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.
Source
- 2005–present26 U.S.C. § 4985Internal Revenue Code · Stock compensation of insiders in expatriated corporations · for purposes of this section