Picture of a brown recluse spider. Note the violin pattern on the cephalothorax and light-colored hairless abdomen. Picture of a brown recluse spider. Picture of a brown recluse spider head close-up. Generalized symptoms of bites from black widow and brown recluse spiders may include: 1  fever,  nausea,
Standard Mileage Rate Law and Legal Definition. The standard mileage rate (SMR), also known as mileage per diem, is the amount per mile that the Internal Revenue Service (IRS) allows small businesses and self-employed persons to use to calculate their vehicle expenses for tax deduction purposes.
By using the standard mileage allowance, taxpayers have the advantage of bypassing some of the record. keeping requirements that are normally associated with the substantiation of car expenses. For 1997, the. general standard mileage rate for all business miles driven during the year by an employee is 31.5 cents.