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IRS Releases Standard Mileage Rates for Use in 2004 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Oct. 15, 2003
Rev. Proc. 2003-76. Excerpt: This revenue procedure updates Rev. Proc. 2002-61, 2002-39 I.R.B. 1, by providing optional standard mileage rates for employees, self-employed individuals, or other taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes.... Standard mileage ... [rate for] Business [for 2004 is] ... 37.5 cents per mile.
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