{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4501/d/3/C","label":"expatriated entity","definition":"The term “expatriated entity” has the meaning given such term by section 7874(a)(2)(A).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}