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.
Cited in 1 Tax Court opinion, 0 orders, and 1 brief.
Current through Pub. L. 119-102 (2026-07-12).
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