§217. Moving expenses — Inbound Citations
26 U.S.C. § 217
Cited by 8 provisions in release 119-102.
Citations to 26 U.S.C. § 217 as a whole
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(1) The term “qualified moving expense reimbursement” means any amount received (directly or indirectly) by an individual from an employer as a payment for (or a reimbursement of) expenses which would be deductible as moving expenses under section 217 if directly paid or incurred by the individual. Such term shall not include any payment for (or reimbursement of) an expense actually deducted by the individual in a prior taxable year.
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(3) No deduction shall be allowed under this chapter (other than section 217) for travel expenses paid or incurred with respect to a spouse, dependent, or other individual accompanying the taxpayer (or an officer or employee of the taxpayer) on business travel, unless—(B) the travel of the spouse, dependent, or other individual is for a bona fide business purpose, and(C) such expenses would otherwise be deductible by the spouse, dependent, or other individual.
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(11) remuneration paid to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217 (determined without regard to section 274(n));
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(9) remuneration paid to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217 (determined without regard to section 274(n));
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(15) to or on behalf of an employee if (and to the extent that) at the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 217 (determined without regard to section 274(n)),
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(B) Subparagraph (A) shall only apply to the purchase of a principal residence in connection with the commencement of work by an employee or a change in the principal place of work of an employee to which section 217 applies.
Citations to §217(h)(3)
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(C) such child is a citizen or resident of the United States (as defined in section 217(h)(3)).
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(e) In the case of an adoption of a child who is not a citizen or resident of the United States (as defined in section 217(h)(3))—(1) subsection (a) shall not apply to any qualified adoption expense with respect to such adoption unless such adoption becomes final, and(2) any such expense which is paid or incurred before the taxable year in which such adoption becomes final shall be taken into account under this section as if such expense were paid or incurred during such year.