ADMINISTRATIVE

Rev. Proc. 2001–54, page 530. Optional standard mileage rates. This procedure announces 36.5 cents as the optional rate for deducting or accounting for expenses for business use of an automobile, 14 cents as the optional rate for use of an automobile as a charitable contribution, and 13 cents as the optional rate for use of an automobile as a medical or moving expense for 2002. It provides rules for substantiating the deductible expenses of using an automobile for business, moving, medical, or charitable purposes. Rev. Proc. 2000–48 superseded.

Announcement 2001–115, page 539. The Service announces the availability of new Form 8038–R, Request for Recovery of Overpayments Under Arbitrage Rebate Provisions. This form replaces the procedures of Rev. Proc. 92–83. (1992–2 C.B. 487).