| http://www.w3.org/ns/prov#value | - Taxpayers always have the option of claiming deductions based on the actual costs of using a vehicle rather than the standard mileage rates, the IRS noted.The IRS noted that the standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile, including depreciation, insurance, repairs, tires, maintenance, gas and oil.
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