This procedure revokes revenue procedures which describe procedures previously used by the Service for providing copies of returns and return information pursuant to sections 6103 and 6104 of the Code, and states where the current procedures are published. Rev. Procs. 66-3, 84-71, 85-56, 87-21, 94-52, and 97-11 revoked.

Optional standard mileage rates. This procedure announces 37.5 cents as the optional rate for deducting or accounting for expenses for business use of an automobile, 14 cents as the optional rate for use of an automobile as a charitable contribution, and 14 cents as the optional rate for use of an automobile as a medical or moving expense for 2004. It provides rules for substantiating the deductible expenses of using an automobile for business, moving, medical, or charitable purposes. The procedure also revises the limitation on simultaneous use of multiple automobiles to allow a taxpayer using up to four vehicles simultaneously to use the standard mileage rate. Rev. Proc. 2002-61 superseded.