Standard mileage rate. The standard mileage rate for the cost of operating your car, van, pickup, or panel truck in 2000 is 32 1/2 cents a mile for all business miles. See Car allowance, later.

Meal expense deduction subject to "hours of service" limits. You can deduct 60% of the reimbursed meals your employees consume while they are subject to the Department of Transportation's "hours of service" limits. For more information, see Meal expenses when subject to "hours of service" limits, later.

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