{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s877A/g/1/A","label":"covered expatriate","definition":"The term “covered expatriate” means an expatriate who meets the requirements of subparagraph (A), (B), or (C) of section 877(a)(2).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}