{"data":{"id":"us/26-u.s.c.-82","jurisdiction":"us","citation":"26 U.S.C. § 82","heading":"Reimbursement of moving expenses","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"804aebdbe6c1cca94a4cb7dc071f2423a1c8fa18aa610aefced1986ae80daea6","source_id":"us","stale":false,"prev":"us/26-u.s.c.-81","next":"us/26-u.s.c.-83"},"notice":"GroundRules: Original legal text. Not legal advice."}