SUMMARY OF STANDARD MILEAGE RATES. 01 Standard mileage rates. Rev. Proc. 99 38 SECTION 1. PURPOSE This revenue procedure updates Rev. Proc. 98 63 1998 52 I. 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...
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