§ 82. - Reimbursement of Moving Expenses

26 U.S.C. § 82
in: § 82. - Reimbursement of Moving Expenses
Previous § 81. - Repealed. Pub. L. 100–203, Title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387Next § 83. - Property Transferred in Connection With Performance of Services

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. (Added Pub. L. 91–172, title II, § 231(b), Dec. 30, 1969, 83 Stat. 579; amended Pub. L. 103–66, title XIII, § 13213(d)(3)(A), Aug. 10, 1993, 107 Stat. 474; Pub. L. 115–141, div. U, title IV, § 401(a)(34), Mar. 23, 2018, 132 Stat. 1186.)

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