§82 — Reimbursement of moving expenses
21 cases·2 followed·2 distinguished·1 questioned·16 cited—10% support
Statute Text — 26 U.S.C. §82
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.82-1 Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment
- Treas. Reg. §Treas. Reg. §1.82-1(a) Reimbursements in gross income—(1) In general.
- Treas. Reg. §Treas. Reg. §1.82-1(b) Effective date—(1) In general.
21 Citing Cases
The Washington Revised Code Annotated section 82.45.060, Tax imposed on sale of property–-Additional tax imposed (West 2000), provides in part as follows: There is imposed an excise tax upon each sale of real property at the rate of one and twenty-eight one- hundredths percent of the selling price.
101 and following)." Section 79 uses the same articulation as section 83 in providing that the cost of employees' group-term life insurance "shall be included in the gross income" of employees.
. 101 and following).” Section 79 uses the same articulation as section 83 in providing that the cost of employees’ group term life insurance “shall be included in the gross income” of employees. The same is true for reimbursed moving expenses under section 82. Other Code sections convey the same meaning by different terms such as providing that “gross income includes” alimony (section 71), annuities (section 72), prizes and awards (section 74), and Social Security benefits (section 86). Section