expatriation date

(3)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).

Source

26 USC § 877A(g)(3)


Scoping language

For purposes of this section
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