### Question
Can you define what covered expatriate means?


### Answer
**Covered expatriate** is defined as the following in *26 U.S.C. § 2801*:

> given to such term by section 877A(g)(1).

#### Citation:
  - *26 U.S.C. § 2801*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 15-GIFTS AND BEQUESTS FROM EXPATRIATES**

