prov:value
| - Such items as depreciation (or lease costs), maintenance and repairs, tires, gasoline (including all taxes on the gasoline), oil, insurance and registration fees are included in operating and fixed costs. (Rev Proc 2007-70, 2007-50 IRB 1162, Sec. 5.03) However, the taxpayer may separately deduct parking fees and tolls attributable to business use of the auto. (Rev Proc 2007-70, 2007-50 IRB 1162, S
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