### Question
How does the law define covered expatriate?


### Answer
Under *26 U.S.C. § 2801*, **covered expatriate** is defined as:

> 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**

