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.
Title 26
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26 U.S.C. § 82.Chapter 1
§ 82
Reimbursement of moving expenses
Title 26
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Subchapter: Computation of Taxable Income
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