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Expatriate
(redirected from expatriations)

    Also found in: Dictionary/thesaurus, Wikipedia 0.04 sec.
Expatriate
An employee who is a U.S. citizen living and working in a foreign country.


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7874 was enacted in 2004 to combat certain expatriations of U.
IRS issues additional guidance on Sec. 7874 inversions by Karges, Martin H. / The Tax Adviser
Expatriations generally start after a passport or green card is surrendered and a form 8854 is filed to report the event.
New rules for expats: leaving America with dignity by Bentley, Peter E. / Journal of Accountancy
These threshold amounts for both tests have been indexed for inflation since 1996, and are $120,000 and $599,000, respectively, for expatriations occurring in 2002.
Guide to U.S. income taxation of foreign nationals by Amitrano, Anthony G., Jr. / The Tax Adviser
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