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.
Standard Mileage Rate. Claiming the standard mileage rate is the simpler of the two options. For 2014, the rate is 56 cents per mile. With the mileage rate, you won't be able to claim any actual car expenses for the year. Neither lease payments, fuel, insurance nor vehicle registration fees can be claimed if the standard mileage rate is taken. Also, if you use your vehicle for both business and personal use, you can deduct only the business miles.