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Introduction

SECTION 4. BASIS REDUCTION

Internal Revenue Bulletin 2013-52 · 2026-10-03 edition · updated 2026-10-04 · United States

AMOUNT

For automobiles a taxpayer uses for business purposes, the portion of the business standard mileage rate treated as depreciation is 23 cents per mile for 2010, 22 cents per mile for 2011, 23 cents per mile for 2012, 23 cents per mile for 2013, and 22 cents per mile for 2014. See section 4.04 of Rev. Proc. 2010–51.

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▸Contents — Internal Revenue Bulletin 2013-52
Internal Revenue Bulletin 2013-52

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