Rev. Proc. 96-63, 1996–2 C.B. 420, is

hereby superseded for mileage allowances paid to an employee on or after January 1, 1998, with respect to transportation expenses paid or incurred on or after January 1, 1998, and, for purposes of computing the amount allowable as a deduction, for transportation expenses paid or incurred on or after January 1, 1998.

DRAFTING INFORMATION

The principal author of this revenue procedure is Edwin B. Cleverdon of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Cleverdon on (202) 622-4920 (not a toll-free call).

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determina- tion of correct tax liability. (Also Part I, §§ 62, 162, 267, 274; 1.62–2, 1.162–17, 1.267(a)–1, 1.274–5T, 1.274(d)–1)

Rev. Proc. 97–59