qualified retiree moving expenses
Defined in 1 place of the United States Code.
For purposes of paragraph (1), the term “qualified retiree moving expenses” means any moving expenses—
(A) which are incurred by an individual whose former principal place of work and former residence were outside the United States, and
(B) which are incurred for a move to a new residence in the United States in connection with the bona fide retirement of the individual.
Source
- 1994–present26 U.S.C. § 217Internal Revenue Code · Moving expenses · under this section