---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch45"
level: "chapter"
label: "Chapter 45"
heading: "Provisions Relating to Expatriated Entities"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch45"
sections_count: 1
---

# Chapter 45 — Provisions Relating to Expatriated Entities

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes

## Sections

- [§4985. Stock compensation of insiders in expatriated corporations](/usc/26/4985.md)