expatriation date

(3) Expatriation date 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) ).


26 USC § 877A(g)(3)

Scoping language

For purposes of this section
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