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TREAS/IRS RIN: 1545-AV87 Publication ID: Spring 2000 
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: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 274(d)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/01/1998  63 FR 52660   
NPRM Comment Period End  12/30/1998    
Final Action Completed by TD 8864  01/26/2000  65 FR 4121   
Additional Information: REG-122488-97 Drafting attorney: Edwin B. Cleverdon (202) 622-4920 Reviewing attorney: George Baker (202) 622-4920 Treasury attorney: Lillian Kahng (202) 622-0160 CC:DOM:IT&A
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Edwin B. Cleverdon
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7900