{"abstract":"This document contains temporary and final regulations relating to the use of mileage allowances to substantiate automobile business expenses. The regulations affect payors who make payments and employees who receive payments under reimbursement or other expense allowance arrangements for the business use of an automobile.","action":"Temporary and final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/1998/10/01/98-26226.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"63 FR 52600","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":null,"disposition_notes":null,"docket_ids":["TD 8784"],"dockets":[],"document_number":"98-26226","effective_on":null,"end_page":52601,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1998/10/01/98-26226/substantiation-of-business-expensesuse-of-mileage-allowances-to-substantiate-automobile-expenses","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/98-26226?publication_date=1998-10-01","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1998-10-01/98-26226/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":35,"last_updated":"2026-10-23 18:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1998-10-01/pdf/98-26226.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1998-10-01","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1998/10/01/98-26226.txt","regulation_id_number_info":{"1545-AV89":{"issue":"199810","html_url":"https://www.federalregister.gov/regulations/1545-AV89/substantiation-of-business-expenses-use-of-mileage-rates-to-substantiate-automobile-expenses","title":"Substantiation of Business Expenses--Use of Mileage Rates To Substantiate Automobile Expenses","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199810&RIN=1545-AV89&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AV89"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-21T10:41:19Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":52600,"subtype":null,"title":"Substantiation of Business ExpensesUse of Mileage Allowances To Substantiate Automobile Expenses","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":63}