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.
The 2016 IRS optional standard mileage rate for business miles driven is 54 cents per mile. On December 17, 2015, the Internal Revenue Service (IRS) issued the 2016 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.