Descriptionuse actual allowable expenses if the taxpayer maintains adequate records or other sufficient evidence for proper substantiation. SEC. 2. SUMMARY OF STANDARD MILEAGE RATES Business (Sec. 5 below) 31.5 cents per mile Rural Mail Carrier (Sec. 6 below) 47.25 cents per mile Charitable (Sec. 7 below) 12 cents per mile Medical and Moving (Sec. 7 below) 10 cents per mile SEC. 3. BACKGROUND .01 Section 162(a) of the...
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