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 standard mileage rate is by far the easiest to use. With the standard mileage rate, you take a mileage deduction of a specified number of cents for every business mile you drive. The IRS sets the standard mileage rate each year. The 2015 Mileage Rate is 57.5 cents per mile.To figure out your mileage deduction, simply multiply your business miles by the standard mileage rate for the specific year. Example: Ed, a salesperson, drove his car 20,000 miles for business during 2014.o determine his mileage deduction, he simply multiplies his business miles by the applicable standard mileage rate (56 cents per mile in 2014). This gives him a total mileage deduction for the year of $11,200 (56 cents Ã 20,000 = $11,200).