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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

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method of substantiation described in this revenue procedure is not mandatory and a taxpayer may use actual allowable expenses if the taxpayer maintains adequate records or other sufficient evidence for proper substantiation. SECTION 2. SUMMARY OF STANDARD MILEAGE RATES .01 Standard mileage rates. (1) Business (section 5 below) (2) Charitable (section 7 below) (3) Medical and Moving (section 7 below) 32.5 cents...
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