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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2010-13 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance for taxpayers making an election with respect to changes in residence for taxpayers who emigrate from Canada after September 17, 2000. Sections 4.01 and 4.02 provide procedures for taxpayers who emigrate from Canada on or after March 29, 2010. Sections 4.03 and 4.04 provide procedures for taxpayers who emigrated from Canada after September 17, 2000, and before March 29, 2010, and who are not time barred from making the election. Section 4.05 provides rules for deemed dispositions of multiple properties.

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▸Contents — Internal Revenue Bulletin 2010-13
Internal Revenue Bulletin 2010-13

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