bulletin Internal Revenue›Rev. Rul. 2000-54
SECTION 2. SUMMARY OF
Internal Revenue Bulletin 2000-49 · 2026-10-03 edition · updated 2026-10-04 · United States
STANDARD MILEAGE RATES
.02 Determination of standard mileage rates . The business, medical, and moving standard mileage rates reflected in this revenue procedure are based on an annual study of the fixed and variable costs of operating an automobile conducted on behalf of the Service by an independent contractor, and the charitable standard mileage rate is provided in § 170(i) of the Internal Revenue Code.
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