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.
Mileage is mileage, but where you can deduct it depends on whether your wife was treated as an employee and received a Form W-2 or was an independent contractor and received a Form 1099-MISC. If an individual uses his or her car to meet or visit with customers or clients, this is usually considered business mileage.