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You should look into the International Tax Nutshell book. It's a really good source and easy to maneuver through since you can search by code section or subject. If you click on the Amazon link to "look inside" the book, scroll down to section 2.05 (expatriation) and it should give you a good start. It's short and made much easier to understand than the IRC.
*Edit: I'm actually not sure about the 10-year issue you mentioned, but section 877(d)(2)(B) might be relevant.
I personally like the ITax nutshell....
https://www.amazon.com/International-Taxation-Nutshell-West-Publishing/dp/0314275312
Use it in practice quite a bit