26 U.S.C. § 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.
Notes of Decisions
Cited in 2
cases, 2003–2004 · leading case: James G. Robinson & Barbara L. Robinson v. United States, 335 F.3d 1365 (Fed. Cir. 2003).
James G. Robinson & Barbara L. Robinson v. United States, 335 F.3d 1365 (Fed. Cir. 2003). “§ 79 (a), and section 82 uses the same formulation in referring to reimbursement for moving expenses, 26 U.S.C. § 82 . The government does not suggest that any deduction to employers for such expenses depends on whether the employees actually report those benefits on their tax…”
Fent v. State ex rel. Oklahoma Tax Comm'n, 99 P.3d 241 (Okla. 2004). “Laws 2001, ch. 383, § 1, eff. July 1, 2001. (editorially renumbered from 68 0.”
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