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vehicle, including depreciation, maintenance and repairs, tires,
gasoline, oil, insurance, and license and registration fees.
Rev. Proc. 2002-61, sec. 5.03, 2002-2 C.B. at 616; Rev. Proc.
2001-54, sec. 5.03, 2001-2 C.B. at 530; Rev. Proc. 2000-48, sec.
5.03, 2000-2 C.B. at 570. The standard mileage rate is to be
multiplied by the number of business miles traveled. Rev. Proc.
2002-61, sec. 5.02, 2002-2 C.B. at 618; Rev. Proc. 2001-54, sec.
5.02, 2001-2 C.B. at 532; Rev. Proc. 2000-48, sec. 5.02, 2000-2
C.B. at 571. The standard mileage rate is 34.5 cents per mile
for 2001, Rev. Proc. 2000-48, secs. 5.01, 11, 2000-2 C.B. at 571,
577; 36.5 cents per mile for 2002, Rev. Proc. 2001-54, secs.
5.01, 11, 2001-2 C.B. at 531, 537; and 36 cents per mile for
2003, Rev. Proc. 2002-61, secs. 5.01, 11, 2002-2 C.B. at 618,
623. The use of the standard mileage rate establishes only the
amount deemed expended with respect to the business use of a
vehicle. 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.
Petitioner testified that he used his truck and his other
vehicles for business purposes each year and estimated that he
drove 15,000 miles each year for his farming and rental
activities. He used the standard mileage rate and deducted
$5,175 (34.5 cents per mile) for 2001, $5,475 (36.5 cents per
mile) for 2002, and $5,400 (36 cents per mile) for 2003.
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