Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 82
Reimbursement of moving expenses
Official textgovinfo.govlast amended
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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