Section 82.—Reimburse- ment for Expenses of Moving

26 CFR 1.82–1: Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employ- ment.

In the transactions addressed in the ruling, is there a sale of a home by an employee to an employer followed by a separate sale of the home by the employer to a third party buyer, or one sale of the home from the employee to the third party buyer? See Rev. Rul. 2005-74, page 1153.