While the rates have varied over time, the principle of the IRS mileage rate - offering a standard, fair reimbursement rate that reflects the actual costs of operating a vehicle for designated purposes - remains constant. Exceptions and special considerations ...
reimbursement for travel expenses based on a mileage rate; however, the taxpayer did not request reimbursement because he believed he would get a bigger refund if he claimed his automobile expenses on his tax return. Sec. 274(d)(4) sets forth substantiation requirements with respect to listed ...