26 CFR · Internal Revenue
§ 31.3306(b)(9)-1 — Moving expenses.
26 CFR § 31.3306(b)(9)-1
TitleTitle 26: Internal RevenuePartPart 31: Employment Taxes and Collection of Income Tax at Source
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 31.3306(b)(9)-1 (Moving expenses.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 31.3306(b)(9)-1 (2026).
Text
§ 31.3306(b)(9)-1 Moving expenses.
(a)The term “wages” does not include remuneration paid on or after November 1, 1964, to or on behalf of an employee, either as an advance or a reimbursement, specifically for moving expenses incurred or expected to be incurred, if (and to the extent that) at the time of payment it is reasonable to believe that a corresponding deduction is or will be allowable to the employee under section 217. The reasonable belief contemplated by the statute may be based upon any evidence reasonably sufficient to induce such belief, even though such evidence may be insufficient upon closer examination by the district director or the courts finally to establish that a deduction is allowable under section 217. The reasonable belief shall be based upon the application of s
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Related
§ 31.3306
26 C.F.R. § 31.3306
Nearby Sections
11
§ 31.3306(b)(4)-1
Payments on account of sickness or accident disability, or medical or hospitalization expenses.§ 31.3306(b)(5)-1
Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.§ 31.3306(b)(6)-1
Payment by an employer of employee tax under section 3101 or employee contributions under a State law.§ 31.3306(b)(7)-1
Payments other than in cash for service not in the course of employer's trade or business.§ 31.3306(b)(8)-1
Payments to employees for non-work periods.§ 31.3306(b)(9)-1
Moving expenses.§ 31.3306(b)(13)-1
Payments or benefits under a qualified educational assistance program.§ 31.3306(c)-1
Employment; services performed before 1955.§ 31.3306(c)-2
Employment; services performed after 1954.§ 31.3306(c)-3
Employment; excepted services in general.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 31.3306(b)(9)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/31/31.3306(b)(9)-1.