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Introduction

SECTION 3. BASIS REDUCTION

Internal Revenue Bulletin 2010-51 · 2026-10-03 edition · updated 2026-10-04 · United States

AMOUNT

For automobiles a taxpayer uses for business purposes, the portion of the standard mileage rate treated as depreciation is 19 cents per mile for 2007, 21 cents per mile for 2008 and 2009, 23 cents per mile for 2010, and 22 cents per mile for 2011. See section 4.04 of Rev. Proc. 2010–51.

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▸Contents — Internal Revenue Bulletin 2010-51

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