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Text of IRS Notice 2013-80: Standard Mileage Rates for 2014 (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Dec. 6, 2013
"The standard mileage rate for transportation or travel expenses is 56 cents per mile for all miles of business use (business standard mileage rate).... The standard mileage rate is 14 cents per mile for use of an automobile in rendering gratuitous services to a charitable organization under Section 170.... The standard mileage rate is 23.5 cents per mile for use of an automobile [1] for medical care described in Section 213, or [2] as part of a move for which the expenses are deductible under Section 217."
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