# Substantiation of Business ExpensesUse of Mileage Allowances To Substantiate Automobile Expenses
> **IRS** · Temporary and final regulations. · Published 1998-10-01 · 63 FR 52600
## Document
- **Document number:** 98-26226
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 52600
- **CFR reference:** 26 CFR 1
- **Publication date:** 1998-10-01
- **Treasury docket:** TD 8784
## 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/10/01/98-26226/substantiation-of-business-expensesuse-of-mileage-allowances-to-substantiate-automobile-expenses)
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