But that's the rate only if employees and employers are involved in for-profit enterprises. The rate for those driving for "charitable purposes" is 14 cents per mile. And the rate for those driving to medical appointments or engaged in moving their homes or offices is 10 cents per mile.

Seems like IRS has really gotten into mileage rates. For 1999, the agency did some fast calculations and discovered that the cost of driving a motor vehicle on U.S. roads had actually dropped. As a result, the per-mile expense rate that employers could provide for employees driving on company business fell from 32.5 cents in 1998 to 31 cents after April 1, 1999.

Check out the full text of the 2000 rates in Internal Revenue Bulletin 1999-43, dated October 25, 1999, at the agency's Web site: http://www.irs.gov/prod/ind_info/bullet.html.