Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2010-9
    • Rev. Rul. 2010-10
    • Rev. Proc. 2010-21
  • TAX CONVENTIONS
    • Rev. Proc. 2010-19
  • ADMINISTRATIVE
    • Announcement 2010-17
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2010-10
    • DRAFTING INFORMATION
  • Rev. Rul. 2010-9
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Rev. Proc. 2010-19
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. ELECTION 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”)
    • .02 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 not have been taxable by the United States (“Prospective elections for property not taxable by United States”)
    • .03 Election for property of an individual emigrating from Canada after September 17, 2000, and before March 29, 2010, with respect to which a disposition of the property would have been taxable by the United States (“Retroactive elections for property taxable by United States”)
    • .04 Election for property of an individual emigrating from Canada after September 17, 2000, and before March 29, 2010, with respect to which a disposition of the property would not have been taxable by the United States (“Retroactive elections for property not taxable by United States”)
    • .05 Deemed disposition of multiple properties
    • .06 Irrevocability of election
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. PAPERWORK REDUCTION ACT
    • SECTION 7. DRAFTING INFORMATION
  • Rev. Proc. 2010-21
    • Part 1 Introduction to Substitute Forms
      • Section 1.1 - Overview of Revenue Procedure 2010-21
      • Section 1.2 - IRS Contacts
      • Section 1.3 - What’s New
      • Section 1.4 - Definitions
      • Section 1.5 - Agreement
    • Part 2 General Guidelines for Submissions and Approvals
      • Section 2.1 - General Specifications for Approval
      • Section 2.2 - Highlights of Permitted Changes and Requirements
      • Section 2.3 - Vouchers
      • Section 2.4 - Restrictions on Changes
      • Section 2.5 - Guidelines for Obtaining IRS Approval
      • Section 2.6 - Office of Management and Budget (OMB) Requirements for All Substitute Forms
    • Part 3 Physical Aspects and Requirements
      • Section 3.1 - General Guidelines for Substitute Forms
      • Section 3.2 - Paper
      • Section 3.3 - Printing
      • Section 3.4 - Margins
      • Section 3.5 - Examples of Approved Formats
      • Section 3.6 - Miscellaneous Information for Substitute Forms
    • Part 4 Additional Resources
      • Section 4.1 - Guidance From Other Revenue Procedures
      • Section 4.2 - Electronic Tax Products
      • Section 4.3 - IRS Tax Products on DVD (Publication 1796)
    • Part 5 Requirements for Specific Tax Returns
      • Section 5.1 - Tax Returns (Forms 1040, 1040A, 1120, etc.)
      • Section 5.2 - Changes Permitted to Graphics (Forms 1040A and 1040)
      • Section 5.3 - Changes Permitted to Form 1040A Graphics
      • Section 5.4 - Changes Permitted to Form 1040 Graphics
    • Part 6 Format and Content of Substitute Returns
      • Section 6.1 - Acceptable Formats for Substitute Forms and Schedules
      • Section 6.2 - Additional Instructions for All Forms
    • Part 7 Miscellaneous Forms and Programs
      • Section 7.1 - Specifications for Substitute Schedules K-1
      • Section 7.2 - Procedures for Printing IRS Envelopes
      • Section 7.3 - Guidelines for Substitute Forms 8655
    • Part 8 Alternative Methods of Filing
      • Section 8.1 - Forms for Electronically Filed Returns
      • Section 8.2 - Effect on Other Documents
• Part IV. Items of General Interest
  • Announcement 2010-17
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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