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<abstract>This document contains proposed 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 Armed Forces in connection with a change of permanent duty station. The proposed 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 proposed regulations are members of the Armed Forces.</abstract>
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<summary>This document contains proposed 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 Armed Forces in connection with a change of permanent duty station. The proposed 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 proposed regulations are members of the Armed Forces.</summary>
<dates>Written comments must be delivered or mailed by March 21, 1995. Outlines of topics to be discussed at the public hearing scheduled for April 21, 1995, at 10 a.m. must be received by March 31, 1995.</dates>
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