Source: https://www.law.cornell.edu/uscode/text/26/82?quicktabs_8=0
Timestamp: 2016-02-07 00:25:28
Document Index: 60025080

Matched Legal Cases: ['§ 82', '§ 82', '§ 82', '§\u202f82', '§\u202f231', '§\u202f13213']

26 U.S. Code § 82 - Reimbursement for expenses of moving | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter B › Part II › § 82 26 U.S. Code § 82 - Reimbursement for expenses of moving
§ 82.
Reimbursement for expenses of moving
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.)
1993—Pub. L. 103–66 substituted “Except as provided in section 132(a)(6), there shall” for “There shall”.
Section applicable to taxable years beginning after December 31, 1969, except that it does not apply to moving expenses paid or incurred before July 1, 1970, in connection with the commencement of work by the taxpayer as an employee at a new principal place of work of which the taxpayer had been notified by his employer on or before December 19, 1969, see section 231(d) of Pub. L. 91–172, set out as an Effective Date of 1969 Amendment note under section 217 of this title.
Withholding, reporting, inclusion within adjusted gross income, and deduction for reimbursement for moving expenses of members of the uniformed services, see section 2 of Pub. L. 93–490, Oct. 26, 1974, 88 Stat. 1466, set out as a note under section 217 of this title.