### Question
What does expatriated corporation mean?


### Answer
**Expatriated corporation** has the following meaning in *26 U.S.C. § 4985*:

> 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**

