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.

Source

26 USC § 217(b)(1)


Scoping language

For purposes of this section
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