Pub. 17, Chapter 28 - Car Expenses & Other Employee Business Expenses
Standard mileage rate.
The standard mileage rate for the cost of operating your car in
1999 is 32 1/2 cents a mile for all business miles driven
before April 1. The rate is 31 cents a mile for miles driven after
March 31.
Car expenses and use of the standard mileage rate are explained
under Local Transportation Expenses, later.
Temporary work location.
The IRS has reconsidered its definition of temporary for
purposes of determining whether travel expenses to a temporary work
location are deductible. In general, employment at a work location is
temporary if it is realistically expected to last (and does in fact
last) for one year or less. See Temporary work location
under Local Transportation Expenses, later.
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