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Rev. Proc. 2019-46, 2019-49 I.R.B.

SECTION 6. MAXIMUM VALUE

Internal Revenue Bulletin 2026-4 · 2026-10-03 edition · updated 2026-10-04 · United States

OF EMPLOYER-PROVIDED AUTOMOBILES

For purposes of the fleet-average valuation rule in § 1.61-21(d)(5)(v) and the vehicle cents-per-mile valuation rule in § 1.61-21(e), the maximum FMV of automobiles (including trucks and vans) first made available to employees in calendar year 2026 is $61,700 .

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▸Contents — Internal Revenue Bulletin 2026-4
Internal Revenue Bulletin 2026-4

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