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Text of Rev. Proc. 2005-78: Updated Mileage Rates (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 2, 2005
31 pages. Excerpt: This revenue procedure updates Rev. Proc. 2004-64, 2004-49 I.R.B. 898, as modified by Announcement 2005-71, 2005-41 I.R.B. 714, and provides 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.
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