expatriate

(2) Expatriate The term “expatriate” means— (A) any United States citizen who relinquishes his citizenship, and (B) any long-term resident of the United States who ceases to be a lawful permanent resident of the United States (within the meaning of section 7701(b)(6) ).

Source

26 USC § 877A(g)(2)


Scoping language

For purposes of this section
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