26 U.S.C. § 82
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
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- § 1398
- § 1399
- § 1400C
- § 1400J
§ 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.
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