Moving Expense Allowances -- Section 217

     The government pays moving allowances when it transfers
members of the uniformed services (Army, Navy, Air Force, Marine
Corps, Coast Guard, and commissioned officers of the National
Oceanic and Atmosphere Administration and the Public Health
Service) to new permanent duty stations.  These regulations allow
some such allowances to be excluded from the recipient s gross
income while barring the recipient from deducting expenses that
are paid by these allowances.
     The final regulations apply to four allowances:
     -- the full amount of dislocation allowances to reimburse
some expenses involved in a move, irrespective of the actual
expenses.
     -- temporary lodging expenses, which help defray expenses
for interim housing,
     -- temporary lodging allowances paid to persons stationed
abroad to cover abnormally high living costs, and
     -- move-in housing allowances paid to those stationed abroad
to upgrade their quarters or pay various fees, including security
     The full text of the regulations, which became effective
January 1, 1994, appears in the Federal Register of August 7,
1995.