§ 1.82-1 Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.
Amended 1993, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141 substituted “of moving expenses” for “for expenses of moving” in section catchline.
- 1993 Pub. L. 103-66 Pub. L. 103–66 substituted “Except as provided in section 132(a)(6), there shall” for “There shall”.
Cases: Hills v. Commissioner, 72 T.C. 958 (1979); Hughes v. Commissioner, 65 T.C. 566 (1975); Wells v. Commissioner, 77 T.C. 908 (1981)
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.