§ 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.
(Added [Pub. L. 91–172, title II, § 231(b)], Dec. 30, 1969, [83 Stat. 579]; amended [Pub. L. 103–66, title XIII, § 13213(d)(3)(A)], Aug. 10, 1993, [107 Stat. 474]; [Pub. L. 115–141, div. U, title IV, § 401(a)(34)], Mar. 23, 2018, [132 Stat. 1186].)