Rev. Rul. 55-140

Expenses incurred by an employee in moving his family and household goods from one locality to another where he had accepted a new employment with another employer represent nondeductible expenses under section 24(a)(1) of the Internal Revenue Code of 1939 prohibiting the deduction of personal, living, or family expenses. Allowances or reimbursements for such expenses which are received from the new employer under the foregoing circumstances must be included in gross income. See Revenue Ruling 54-429, C.B. 1954-2, 53, for treatment of allowances or reimbursements for moving expenses of an employee who is transferred in the interest of his employer from one official station to another for permanent duty