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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.
Cite this article: FindLaw.com - 26 U.S.C. § 82 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 82. Reimbursement for expenses of moving - last updated January 01, 2018 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-82/
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