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Introduction

SECTION 4. BASIS REDUCTION

Internal Revenue Bulletin 2019-2 · 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 24 cents per mile for 2015, 24 cents per mile for 2016, 25 cents per mile for 2017, 25 cents per

mile for 2018, and 26 cents per mile for 2019. See section 4.04 of Rev. Proc. 2010–51.

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▸Contents — Internal Revenue Bulletin 2019-2
Internal Revenue Bulletin 2019-2

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