View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-AV87 Publication ID: Spring 1999 
Title: Substantiation of Business Expenses--Use of Mileage Rates To Substantiate Automobile Expenses 
Abstract: Clarifies the Commissioner's authority to establish a method under which a taxpayer may elect to use mileage rates to determine the amount of expenses for the business use of an automobile. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 274(d)   
Timetable:
Action Date FR Cite
NPRM  10/01/1998  63 FR 52660   
NPRM Comment Period End  12/30/1998    
Final Action  12/00/1999    
Additional Information: REG-122488-97 Drafting attorney: Donna M. Crisalli (202) 622-4920. Reviewing attorney: George Baker (202) 622-4920. Treasury attorney: Annette Smith (202) 622-0868. CC:DOM:IT&A RFA: N
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
Donna M. Crisalli
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4920