disqualified individual

(1) Disqualified individual The term “disqualified individual” means, with respect to a corporation, any individual who, at any time during the 12-month period beginning on the date which is 6 months before the expatriation date— (A) is subject to the requirements of section 16(a) of the Securities Exchange Act of 1934 with respect to such corporation or any member of the expanded affiliated group which includes such corporation, or (B) would be subject to such requirements if such corporation or member were an issuer of equity securities referred to in such section.


26 USC § 4985(e)(1)

Scoping language

For purposes of this section
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