§ 82. Reimbursement of moving expenses
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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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- Pub. L. 91–172, title II, § 231(b)
- 83 Stat. 579
- Pub. L. 103–66, title XIII, § 13213(d)(3)(A)
- 107 Stat. 474
- 132 Stat. 1186
- Pub. L. 103–66
- section 13213(e) of Pub. L. 103–66
- section 231(d) of Pub. L. 91–172
- section 2 of Pub. L. 93–490
- 88 Stat. 1466
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§ 82
Reimbursement of moving expenses
Stat.×2
U.S.C.×1
Pub. L.Pub. L. 91–172, title II, § 231(b)
Stat.83 Stat. 579
Pub. L.Pub. L. 103–66, title XIII, § 13213(d)(3)(A)
Stat.107 Stat. 474
Stat.132 Stat. 1186
Cites 13 · showing 8Cited by 3 across 2 sources