SECTION 2. STANDARD MILEAGE

RATES

The standard mileage rate for transportation or travel expenses is 51 cents per mile for all miles of business use (business standard mileage rate). See section 4 of Rev. Proc. 2010–51.

The standard mileage rate is 14 cents per mile for use of an automobile in rendering gratuitous services to a charitable organization under § 170 (charitable standard mileage rate). See section 5 of Rev. Proc. 2010–51.

The standard mileage rate is 19 cents per mile for use of an automobile (1) for medical care described in § 213, or (2) as part of a move for which the expenses are deductible under § 217 (medical and moving standard mileage rate). See section 5 of Rev. Proc. 2010–51.

2010–51 I.R.B. 882 December 20, 2010