||October 12, 1995
Allowances Received by Members of the Armed Forces in
Connection With Moves to New Permanent Duty Stations
[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 8607] RIN 1545-AS98
TITLE: Allowances Received by Members of the Armed Forces in Connection With Moves to New Permanent Duty Stations
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.
SUMMARY: This document contains final regulations relating to the exclusion from gross income under section 61 of the Internal Revenue Code of 1986 (Code) of certain allowances received by members of the uniformed services in connection with a change of permanent duty station. The final regulations are required because of amendments to the law made by section 13213(a)(1) of the Omnibus Budget Reconciliation Act of 1993 (OBRA 1993), 107 Stat. 473 (1993), which redefined the term moving expenses under section 217(b) of the Code. Persons affected by the final regulations are members of the uniformed services (the Armed Forces, the commissioned corps of the National Oceanic and Atmospheric Administration, and the commissioned corps of the Public Health Service).
DATES: These regulations are effective August 7, 1995. For dates of applicability, see "Effective date" portion under Supplementary Information.
FOR FURTHER INFORMATION CONTACT: Marilyn E. Brookens, (202) 622-1585 (not a toll-free number).
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