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taxpayer may use a standard mileage rate established by the
Internal Revenue Service (standard mileage rate). See sec.
1.274-5(j)(2), Income Tax Regs.; Rev. Proc. 2001-54, sec. 5.02,
2001-2 C.B. 530, 532. The standard mileage rate is to be multi-
plied by the number of business miles traveled. Rev. Proc. 2001-
54, sec. 5.02, 2001-2 C.B. at 532. The standard mileage rate
for 2002 was 36.5 cents per mile. Id. sec. 2.01(1), 2001-2 C.B.
at 530. The use of the standard mileage rate establishes only
the amount deemed expended with respect to the business use of a
passenger automobile. Sec. 1.274-5(j)(2), Income Tax Regs. The
taxpayer must still establish the amount (i.e., the business
mileage), the time, and the business purpose of each such use.
Id.
In lieu of substantiating the actual amount spent for a meal
while traveling away from home on business, a taxpayer may use an
amount computed at the Federal meal and incidental expense (M&IE)
rate set forth in Appendix A of 41 C.F.R. chapter 301 (Appendix
A) for the locality of travel for each calendar day that the
taxpayer is traveling away from home on business. See sec.
1.274-5(j)(1), Income Tax Regs.; Rev. Proc. 2001-47, secs.
3.02(1)(a), 4.03, 2001-2 C.B. 332, 333-334 (applicable to, inter
alia, Jan. 1 through Sept. 30, 2002); Rev. Proc. 2002-63, secs.
3.02(1)(a), 4.03, 2002-2 C.B. 691, 693-694 (applicable to, inter
alia, Oct. 1 through Dec. 31, 2002). The use of the M&IE estab-
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