
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC82]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
               Subchapter B--Computation of Taxable Income
 
          PART II--ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
 
Sec. 82. Reimbursement for expenses of moving

    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.

(Added Pub. L. 91-172, title II, Sec. 231(b), Dec. 30, 1969, 83 Stat. 
579; amended Pub. L. 103-66, title XIII, Sec. 13213(d)(3)(A), Aug. 10, 
1993, 107 Stat. 474.)


                               Amendments

    1993--Pub. L. 103-66 substituted ``Except as provided in section 
132(a)(6), there shall'' for ``There shall''.


                    Effective Date of 1993 Amendment

    Amendment by Pub. L. 103-66 applicable to reimbursements or other 
payments in respect of expenses incurred after Dec. 31, 1993, see 
section 13213(e) of Pub. L. 103-66, set out as a note under section 62 
of this title.


                             Effective Date

    Section applicable to taxable years beginning after December 31, 
1969, except that it does not apply to moving expenses paid or incurred 
before July 1, 1970, in connection with the commencement of work by the 
taxpayer as an employee at a new principal place of work of which the 
taxpayer had been notified by his employer on or before December 19, 
1969, see section 231(d) of Pub. L. 91-172, set out as an Effective Date 
of 1969 Amendment note under section 217 of this title.


          Moving Expenses of Members of the Uniformed Services

    Withholding, reporting, inclusion within adjusted gross income, and 
deduction for reimbursement for moving expenses of members of the 
uniformed services, see section 2 of Pub. L. 93-490, Oct. 26, 1974, 88 
Stat. 1466, set out as a note under section 217 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 274 of this title.
