### Question
How is the "expatriated corporation" defined?


### Answer
The term **expatriated corporation** is defined in *26 U.S.C. § 4985* as follows -

> any corporation which is an expatriated entity (as defined in section 7874(a)(2))

#### Citation:
  - *26 U.S.C. § 4985*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 45-PROVISIONS RELATING TO EXPATRIATED ENTITIES**

