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

None identified. Default scope is assumed to be the entire title.
Is this correct? or