Page:United States Statutes at Large Volume 92 Part 3.djvu/475

 PUBLIC LAW 95-615—NOV. 8, 1978

92 STAT. 3107

" (3) FOREIGN MOVE.—For purposes of this subsection, the term 'foreign move' means the commencement of work by the taxpayer at a new principal place of work located outside the United States. " (4) UNITED STATES DEFINED.—For purposes of t h i s subsection

and subsection (i), the term 'United States' includes the possessions of the United States. " (i) ALLOWANCE o r DEDUCTIONS I N CASE OF RETIREES OR DECEDENTS W H O W E R E W O R K I N G ABROAD.—

" (1) IN GENERAL.—In the case of any qualified retiree moving expenses or qualified survivor moving expenses— " (A) this section (other than subsection (h)) shall be applied with respect to such expenses as if they were incurred in connection with the commencement of work by the taxpayer as an employee at a new principal place of work located within the United States, and " (B) the limitations of subsection (c)(2) shall not apply. "(2)

4

,

QUALIFIED RETIREE MOVING EXPENSES.—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.



.,

" (3) QUALIFIED SURVIVOR MOVING EXPENSES.—For purposes of

paragraph (1), the term 'qualified survivor moving expenses' means moving expenses— ,. " (A) which are paid or incurred by the spouse or any dependent of any decedent who (as of the time of his death) had a principal place of work outside the United States, and " (B) which are incurred for a move which begins within 6 months after the death of such decedent and which is to a residence in the United States from a former residence outside the United States which (as of the time of the decedent's death) was the residence of such decedent and the individual paying or incurring the expense.". SEC. 205. MEALS OR LODGING FURNISHED TO EMPLOYEES UNDER CERTAIN CONDITIONS. Section 119 (relating to meals or lodging furnished for the con- 26 USC 119. venience of the employer) is amended— (1) by striking out "furnished to him by his employer for the convenience of the employer" and inserting in lieu thereof "furnished to him, his spouse, or any of his dependents by or on behalf of his employer for the convenience of the employer", and (2) by striking out "There shall" and inserting in lien thereof " (a) M E A L S AND LODGING F U R N I S H E D TO EMPLOYEE, H I S SPOUSE, AND H I S DEPENDENTS, P U R S U A N T TO EMPLOYMENT. — The r e shall".

SEC. 206. SUSPENSION OF RUNNING OF THE PERIOD UNDER SECTION 1034 FOR PURCHASING A NEW PRINCIPAL RESIDENCE, 26 USC 1034. Section 1034 (relating to sale or exchange of residence) is amended by redesignating subsection (k) as subsection (1) and by inserting after subsection (j) the following new subsection:

'

�