Bulletin No. 2010-13 March 29, 2010
Internal Revenue Bulletin 2010-13 · 2026-10-03 edition · updated 2026-10-04 · United States
rules. The effect of the election will be to relieve double taxation with respect to the property by either giving the taxpayer an adjusted basis in the property for U.S. federal tax purposes or the ability to accelerate U.S. federal income tax on such property at the time of emigration from Canada.
ADMINISTRATIVE
Announcement 2010–17, page 515. This announcement extends the comment period for Announcement 2010–9 until June 1 to allow taxpayers and practitioners sufficient time to study the proposal and analyze its impact. The announcement also clarifies the implementation date for the schedule proposed by Announcement 2010–9 and requests further comment.
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