### Question
How does the law define expatriated corporation?


### Answer
Under *26 U.S.C. § 4985*, **expatriated corporation** is defined as:

> 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**

