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26 U.S.C. § 217 — Moving expenses
Federal law — U.S. Code and appendices · legal_authorities
**(a) Deduction allowed** There shall be allowed as a deduction moving expenses paid or incurred during the taxable year in connection with the commencement of work by the taxpayer as an employee or as a self-employed individual at a new principal place of work.
**(b) Definition of moving expenses**
(1) **In general** — For purposes of this section, the term “moving expenses” means only the reasonable expenses—
(A) of moving household goods and personal effects from the former residence to the new residence, and
(B) of traveling (including lodging) from the former residence to the new place of residence.
Such term shall not include any expenses for meals.
(2) **Individuals other than taxpayer** — In the case of any individual other than the taxpayer, expenses referred to in paragraph (1) shall be taken into account only if such individual has both the former residence and the new residence as his principal place of abode and is a member of the taxpayer’s household.
**(c) Conditions for allowance** No deduction shall be allowed under this section unless—
(1) the taxpayer’s new principal place of work—
(A) is at least 50 miles farther from his former residence than was his former principal place of work, or
(B) if he had no former principal place of work, is at least 50 miles from his former residence, and
(2) either—
(A) during the 12-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee, in such general location, during at least 39 weeks, or
(B) during the 24-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee or performs services as a self-employed individual on a
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Source location: Title 26, Chapter 1, § 217; chapter-001-normal-taxes-and-surtaxes.md
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**(a) Deduction allowed** There shall be allowed as a deduction moving expenses paid or incurred during the taxable year in connection with the commencement of work by the taxpayer as an employee or as a self-employed individual at a new principal place of work.
**(b) Definition of moving expenses**
(1) **In general** — For purposes of this section, the term “moving expenses” means only the reasonable expenses—
(A) of moving household goods and personal effects from the former residence to the new residence, and
(B) of traveling (including lodging) from the former residence to the new place of residence.
Such term shall not include any expenses for meals.
(2) **Individuals other than taxpayer** — In the case of any individual other than the taxpayer, expenses referred to in paragraph (1) shall be taken into account only if such individual has both the former residence and the new residence as his principal place of abode and is a member of the taxpayer’s household.
**(c) Conditions for allowance** No deduction shall be allowed under this section unless—
(1) the taxpayer’s new principal place of work—
(A) is at least 50 miles farther from his former residence than was his former principal place of work, or
(B) if he had no former principal place of work, is at least 50 miles from his former residence, and
(2) either—
(A) during the 12-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee, in such general location, during at least 39 weeks, or
(B) during the 24-month period immediately following his arrival in the general location of his new principal place of work, the taxpayer is a full-time employee or performs services as a self-employed individual on a full-time basis, in such general location, during at least 78 weeks, of which not less than 39 weeks are during the 12-month period referred to in subparagraph (A).
For purposes of paragraph (1), the distance between two points shall be the shortest of the more commonly traveled routes between such two points.
**(d) Rules for application of subsection (c)(2)**
(1) The condition of subsection (c)(2) shall not apply if the taxpayer is unable to satisfy such condition by reason of—
(A) death or disability, or
(B) involuntary separation (other than for willful misconduct) from the service of, or transfer for the benefit of, an employer after obtaining full-time employment in which the taxpayer could reasonably have been expected to satisfy such condition.
(2) If a taxpayer has not satisfied the condition of subsection (c)(2) before the time prescribed by law (including extensions thereof) for filing the return for the taxable year during which he paid or incurred moving expenses which would otherwise be deductible under this section, but may still satisfy such condition, then such expenses may (at the election of the taxpayer) be deducted for such taxable year notwithstanding subsection (c)(2).
(3) If—
(A) for any taxable year moving expenses have been deducted in accordance with the rule provided in paragraph (2), and
(B) the condition of subsection (c)(2) cannot be satisfied at the close of a subsequent taxable year,
then an amount equal to the expenses which were so deducted shall be included in gross income for the first such subsequent taxable year.
**(e) Repealed. Pub. L. 103–66, title XIII, § 13213(a)(2)(A), Aug. 10, 1993, 107 Stat. 473]**
**(f) Self-employed individual** For purposes of this section, the term “self-employed individual” means an individual who performs personal services—
(1) as the owner of the entire interest in an unincorporated trade or business, or
(2) as a partner in a partnership carrying on a trade or business.
**(g) Rules for members of the Armed Forces of the United States** In the case of a member of the Armed Forces of the United States on active duty who moves pursuant to a military order and incident to a permanent change of station—
(1) the limitations under subsection (c) shall not apply;
(2) any moving and storage expenses which are furnished in kind (or for which reimbursement or an allowance is provided, but only to the extent of the expenses paid or incurred) to such member, his spouse, or his dependents, shall not be includible in gross income, and no reporting with respect to such expenses shall be required by the Secretary of Defense or the Secretary of Transportation, as the case may be; and
(3) if moving and storage expenses are furnished in kind (or if reimbursement or an allowance for such expenses is provided) to such member’s spouse and his dependents with regard to moving to a location other than the one to which such member moves (or from a location other than the one from which such member moves), this section shall apply with respect to the moving expenses of his spouse and dependents—
(A) as if his spouse commenced work as an employee at a new principal place of work at such location; and
(B) without regard to the limitations under subsection (c).
**(h) Special rules for foreign moves**
(1) **Allowance of certain storage fees** — In the case of a foreign move, for purposes of this section, the moving expenses described in subsection (b)(1)(A) include the reasonable expenses—
(A) of moving household goods and personal effects to and from storage, and
(B) of storing such goods and effects for part or all of the period during which the new place of work continues to be the taxpayer’s principal place of work.
(2) **Foreign move** — For purposes of this subsection, the term “foreign move” means the commencement of work by the taxpayer at a new principal place of work located outside the United States.
(3) **United States defined** — For purposes of this subsection and subsection (i), the term “United States” includes the possessions of the United States.
**(i) Allowance of deductions in case of retirees or decedents who were working abroad**
(1) **In general** — In the case of any qualified retiree moving expenses or qualified survivor moving expenses—
(A) this section (other than subsection (h)) shall be applied with respect to such expenses as if they were incurred in connection with the commencement of work by the taxpayer as an employee at a new principal place of work located within the United States, and
(B) the limitations of subsection (c)(2) shall not apply.
(2) **Qualified retiree moving expenses** — For purposes of paragraph (1), the term “qualified retiree moving expenses” means any moving expenses—
(A) which are incurred by an individual whose former principal place of work and former residence were outside the United States, and
(B) which are incurred for a move to a new residence in the United States in connection with the bona fide retirement of the individual.
(3) **Qualified survivor moving expenses** — For purposes of paragraph (1), the term “qualified survivor moving expenses” means moving expenses—
(A) which are paid or incurred by the spouse or any dependent of any decedent who (as of the time of his death) had a principal place of work outside the United States, and
(B) which are incurred for a move which begins within 6 months after the death of such decedent and which is to a residence in the United States from a former residence outside the United States which (as of the time of the decedent’s death) was the residence of such decedent and the individual paying or incurring the expense.
**(j) Regulations** The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this section.
**(k) Suspension of deduction for taxable years beginning after 2017**
(1) **In general** — Except in the case of an individual to whom subsection (g) applies, this section shall not apply to any taxable year beginning after December 31, 2017.
(2) **Members of the intelligence community** — An employee or new appointee of the intelligence community (as defined in section 3 of the National Security Act of 1947 ([50 U.S.C. 3003](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section3003&num=0&edition=prelim))) (other than a member of the Armed Forces of the United States) who moves pursuant to a change in assignment which requires relocation shall be treated for purposes of this section in the same manner as an individual to whom subsection (g) applies.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Exclusion from gross income** Gross income shall not include any fringe benefit which qualifies as a—
(1) no-additional-cost service,
(2) qualified employee discount,
(3) working condition fringe,
(4) de minimis fringe,
(5) qualified transportation fringe,
(6) qualified moving expense reimbursement,
(7) qualified retirement planning services, or
(8) qualified military base realignment and closure fringe.
**(b) No-additional-cost service defined** For purposes of this section, the term “no-additional-cost service” means any service provided by an employer to an employee for use by such employee if—
(1) such service is offered for sale to customers in the ordinary course of the line of business of the employer in which the employee is performing services, and
(2) the employer incurs no substantial additional cost (including forgone revenue) in providing such service to the employee (determined without regard to any amount paid by the employee for such service).
**(c) Qualified employee discount defined** For purposes of this section—
(1) **Qualified employee discount** — The term “qualified employee discount” means any employee discount with respect to qualified property or services to the extent such discount does not exceed—
(A) in the case of property, the gross profit percentage of the price at which the property is being offered by the employer to customers, or
(B) in the case of services, 20 percent of the price at which the services are being offered by the employer to customers.
(2) **Gross profit percentage**
(A) *In general* — The term “gross profit percentage” means the percent which—
(i) the excess of the aggregate sales price of property sold by the employer to customers over the aggregate cost of such property to the employe
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 132
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** For purposes of this subtitle, the term “adjusted gross income” means, in the case of an individual, gross income minus the following deductions:
(1) **Trade and business deductions** — The deductions allowed by this chapter (other than by part VII of this subchapter) which are attributable to a trade or business carried on by the taxpayer, if such trade or business does not consist of the performance of services by the taxpayer as an employee.
(2) **Certain trade and business deductions of employees**
(A) *Reimbursed expenses of employees* — The deductions allowed by part VI (section 161 and following) which consist of expenses paid or incurred by the taxpayer, in connection with the performance by him of services as an employee, under a reimbursement or other expense allowance arrangement with his employer. The fact that the reimbursement may be provided by a third party shall not be determinative of whether or not the preceding sentence applies.
(B) *Certain expenses of performing artists* — The deductions allowed by section 162 which consist of expenses paid or incurred by a qualified performing artist in connection with the performances by him of services in the performing arts as an employee.
(C) *Certain expenses of officials* — The deductions allowed by section 162 which consist of expenses paid or incurred with respect to services performed by an official as an employee of a State or a political subdivision thereof in a position compensated in whole or in part on a fee basis.
(D) *Certain expenses of elementary and secondary school teachers* — The deductions allowed by section 162 which consist of expenses, not in excess of $250, paid or incurred by an eligible educator—
(i) by reason of the participation of the educator
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 62
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Exclusion from gross income** At the election of a qualified individual (made separately with respect to paragraphs (1) and (2)), there shall be excluded from the gross income of such individual, and exempt from taxation under this subtitle, for any taxable year—
(1) the foreign earned income of such individual, and
(2) the housing cost amount of such individual.
**(b) Foreign earned income**
(1) **Definition** — For purposes of this section—
(A) *In general* — The term “foreign earned income” with respect to any individual means the amount received by such individual from sources within a foreign country or countries which constitute earned income attributable to services performed by such individual during the period described in subparagraph (A) or (B) of subsection (d)(1), whichever is applicable.
(B) *Certain amounts not included in foreign earned income* — The foreign earned income for an individual shall not include amounts—
(i) received as a pension or annuity,
(ii) paid by the United States or an agency thereof to an employee of the United States or an agency thereof,
(iii) included in gross income by reason of section 402(b) (relating to taxability of beneficiary of nonexempt trust) or section 403(c) (relating to taxability of beneficiary under a nonqualified annuity), or
(iv) received after the close of the taxable year following the taxable year in which the services to which the amounts are attributable are performed.
(2) **Limitation on foreign earned income**
(A) *In general* — The foreign earned income of an individual which may be excluded under subsection (a)(1) for any taxable year shall not exceed the amount of foreign earned income computed on a daily basis at an annual rate equal to the exclusion amount for t
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 911
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Federal law — U.S. Code and appendices · legal_authorities
For deductions in respect of a decedent, see section 691.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Reports** On a biennial basis until the date that is 10 years after March 15, 2022, the Director of National Intelligence shall submit to the congressional intelligence committees a comprehensive report on the activities, prioritization, and responsibilities of the intelligence community with respect to foreign biological threats emanating from the territory of, or sponsored by, a covered country.
**(b) Matters included** Each report under subsection (a) shall include, with respect to foreign biological threats emanating from the territory of, or sponsored by, a covered country, the following:
(1) A detailed description of all activities relating to such threats undertaken by each element of the intelligence community, and an assessment of any gaps in such activities.
(2) A detailed description of all duties and responsibilities relating to such threats explicitly authorized or otherwise assigned, exclusively or jointly, to each element of the intelligence community, and an assessment of any identified gaps in such duties or responsibilities.
(3) A description of the coordination among the relevant elements of the intelligence community with respect to the activities specified in paragraph (1) and the duties and responsibilities specified in paragraph (2).
(4) An inventory of the strategies, plans, policies, and interagency agreements of the intelligence community relating to the collection, monitoring, analysis, mitigation, and attribution of such threats, and an assessment of any identified gaps therein.
(5) A description of the coordination and interactions among the relevant elements of the intelligence community and non-intelligence community partners.
(6) An assessment of foreign malign influence efforts relating to such threats, including any foreign
Source: Supplied U.S. Code snapshot — release unconfirmed · 50 U.S.C. § 3003
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Federal law — U.S. Code and appendices · legal_authorities
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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 82
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Computation of gain or loss** The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in section 1011 for determining gain, and the loss shall be the excess of the adjusted basis provided in such section for determining loss over the amount realized.
**(b) Amount realized** The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received. In determining the amount realized—
(1) there shall not be taken into account any amount received as reimbursement for real property taxes which are treated under section 164(d) as imposed on the purchaser, and
(2) there shall be taken into account amounts representing real property taxes which are treated under section 164(d) as imposed on the taxpayer if such taxes are to be paid by the purchaser.
**(c) Recognition of gain or loss** Except as otherwise provided in this subtitle, the entire amount of the gain or loss, determined under this section, on the sale or exchange of property shall be recognized.
**(d) Installment sales** Nothing in this section shall be construed to prevent (in the case of property sold under contract providing for payment in installments) the taxation of that portion of any installment payment representing gain or profit in the year in which such payment is received.
**(e) Certain term interests**
(1) **In general** — In determining gain or loss from the sale or other disposition of a term interest in property, that portion of the adjusted basis of such interest which is determined pursuant to section 1014, 1015, or 1041 (to the extent that such adjusted basis is a portion of the entire adjusted basis
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Proper adjustment in respect of the property shall in all cases be made—
(1) for expenditures, receipts, losses, or other items, properly chargeable to capital account, but no such adjustment shall be made—
(A) for—
(i) taxes or other carrying charges described in section 266; or
(ii) expenditures described in section 173 (relating to circulation expenditures),
for which deductions have been taken by the taxpayer in determining taxable income for the taxable year or prior taxable years; or
(B) for mortality, expense, or other reasonable charges incurred under an annuity or life insurance contract;
(2) in respect of any period since February 28, 1913, for exhaustion, wear and tear, obsolescence, amortization, and depletion, to the extent of the amount—
(A) allowed as deductions in computing taxable income under this subtitle or prior income tax laws, and
(B) resulting (by reason of the deductions so allowed) in a reduction for any taxable year of the taxpayer’s taxes under this subtitle (other than chapter 2, relating to tax on self-employment income), or prior income, war-profits, or excess-profits tax laws,
but not less than the amount allowable under this subtitle or prior income tax laws. Where no method has been adopted under section 167 (relating to depreciation deduction), the amount allowable shall be determined under the straight line method. Subparagraph (B) of this paragraph shall not apply in respect of any period since February 28, 1913, and before January 1, 1952, unless an election has been made under section 1020 (as in effect before the date of the enactment of the Tax Reform Act of 1976). Where for any taxable year before the taxable year 1932 the depletion allowance was based on discovery value or a pe
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Federal law — U.S. Code and appendices · legal_authorities
Page 945
TITLE 26—INTERNAL REVENUE CODE
§ 217
‘‘(B) NO INFERENCE.—Nothing in the provisions of
this paragraph shall be construed to infer that a
change in law is intended with respect to the treat-
ment of deductions under section 277 of the Internal
Revenue Code of 1954 [now 1986] with respect to coop-
erative housing corporations, and any determination
of such issue shall be made as if such provisions had
not been enacted.
‘‘(3) TREATMENT OF CERTAIN INTEREST CLAIMED AS DE-
DUCTION.—Any amount—
‘‘(A) claimed (on a return of tax imposed by chapter
1 of the Internal Revenue Code of 1954 [now 1986]) as
a deduction by a qualified cooperative housing cor-
poration for interest for any taxable year beginning
before January 1, 1986, on a second mortgage loan
made by a city housing development agency or cor-
poration in connection with a qualified refinancing,
and
‘‘(B) reported (before April 16, 1986) by the qualified
cooperative housing corporation to its tenant-stock-
holders as interest described in section 216(a)(2) of
such Code,
shall be treated for purposes of such Code as if such
amount were paid by such qualified cooperative hous-
ing corporation during such taxable year.
‘‘(4) QUALIFIED COOPERATIVE HOUSING CORPORATION.—
‘‘(A) IN GENERAL.—For purposes of this subsection,
the term ‘qualified cooperative housing corporation’
means any corporation if—
‘‘(i) such corporation is, after the application of
paragraphs (1) and (2), a cooperative housing cor-
poration (as defined in section 216(b) of the Internal
Revenue Code of 1954 [now 1986]),
‘‘(ii) such corporation is subject to a qualified
limited-profit housing companies law, and
‘‘(iii) such corporation either—
‘‘(I) filed for incorporation on July 22, 1965, or
‘‘(II) filed for incorporation on
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 217
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Federal law — U.S. Code and appendices · legal_authorities
Page 559
TITLE 50—WAR AND NATIONAL DEFENSE
§ 3003
Stat. 495, known as the National Security Act of 1947,
which is classified principally to this chapter. For com-
plete classification of this Act to the Code, see Tables.
CODIFICATION
Section was formerly classified to section 401 of this
title prior to editorial reclassification and renumbering
as this section.
AMENDMENTS
1958—Pub. L. 85–599 amended section generally, and,
among other changes, provided that each military de-
partment shall be separately organized, instead of sepa-
rately administered, under its own Secretary and shall
function under the direction, authority, and control of
the Secretary of Defense, and inserted provisions relat-
ing to establishment of unified or specified combatant
commands and for elimination of unnecessary duplica-
tion.
1949—Act Aug. 10, 1949, provided that the military de-
partments shall be separately administered but be
under the direction of the Secretary of Defense, and
that there shall not be a single Chief of Staff over the
armed forces nor an armed forces general staff.
§ 3003. Definitions
As used in this chapter:
(1) The term ‘‘intelligence’’ includes foreign
intelligence and counterintelligence.
(2) The term ‘‘foreign intelligence’’ means
information relating to the capabilities, inten-
tions, or activities of foreign governments or
elements thereof, foreign organizations, or for-
eign persons, or international terrorist activi-
ties.
(3) The term ‘‘counterintelligence’’ means
information gathered, and activities con-
ducted, to protect against espionage, other in-
telligence activities, sabotage, or assassina-
tions conducted by or on behalf of foreign gov-
ernments or elements thereof, foreign organi-
zations, or foreign persons, or international
Source: Supplied 2024 U.S. Code historical extraction · 50 U.S.C. § 3003
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