Skip to content

26 U.S.C. § 82

Title 26 Chapter 1 Current through PL 118-3 Last updated: March 29, 2026 View on OLRC →
Sections in this chapter

§ 82. Reimbursement of moving expenses

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.

Change History

No history yet for this section.