Fillable Revenue Procedure 1999-38 - Optional standard mileage rates.. This procedure announces 32.5 cents as the optional rate for deducting or ac-counting for expenses for business use of an automobile, 14 cents as the optional rate for use of an automobile as a
R.B. 25 as modified by Announcement 99 7 1999 2 I. R.B. 45 by providing optional standard mileage rates for employees self-employed individuals or other taxpayers to use in computing the deductible costs of operating an automobile for business charitable medical or moving expense purposes. 274 5T of the temporary Income Tax Regulations when a payor the employer its agent or a third party provides a mileage...
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