SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-49 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure updates Rev. Proc. 2003–76, 2003–2 C.B. 924, by providing optional standard mileage rates for

2004–49 I.R.B. 898 December 6, 2004

actual allowable expenses if the taxpayer maintains adequate records or other sufficient evidence for proper substantiation.

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▸Contents — Internal Revenue Bulletin 2004-49

Internal Revenue Bulletin 2004-49

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