26 U.S.C. § 82
Reimbursement of moving expenses
Except as provided in section 132(a)(6), there shall be included in gross income (as compensation for services) any amount received or accrued, directly or indirectly, by an individual as a payment for or reimbursement of expenses of moving from one residence to another residence which is attributable to employment or self-employment.
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Cited by 6
- 26 CFR § 1.217-2 — Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969.
- 26 CFR § 1.243-5 — Effect of election.
- 26 CFR § 1.62-1T — Adjusted gross income (temporary).
- 26 CFR § 1.82-1 — Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.
- 26 CFR § 31.6051-1 — Statements for employees.
- 26 U.S.C. § 274 — Disallowance of certain entertainment, etc., expenses
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