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Introduction

SECTION 4. ELECTION

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

PROCEDURES AND EFFECT OF ELECTION

.01 Election for property of an individual emigrating from Canada on or after March 29, 2010, with respect to which a disposition of the property would have been taxable by the United States (“Prospective elections for property taxable by United States”)

(1) Subject to section 4.05 of this revenue procedure (Deemed disposition of multiple properties), the rules in this sec

26 CFR 1.601.602: Tax forms and instructions. (Also Part I, Section 894; Part II, United States—Canada Income Tax Convention.)

Rev. Proc. 2010–19

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

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