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Introduction

SECTION 4. MAXIMUM STANDARD

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

AUTOMOBILE COST

For purposes of computing the allowance under a FAVR plan, the standard automobile cost may not exceed $26,900 for automobiles (excluding trucks and vans) or $28,200 for trucks and vans. See section 6.02(6) of Rev. Proc. 2010–51.

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▸Contents — Internal Revenue Bulletin 2010-51

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