{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4985/e/2/B","label":"expatriation date","definition":"The term “expatriation date” means, with respect to a corporation, the date on which the corporation first becomes an expatriated corporation.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}