Standard mileage rate.
The standard mileage rate for the cost of operating your car in 2000 is 32 cents a mile for all business miles.

Car expenses and use of the standard mileage rate are explained under Local Transportation Expenses, later.

Meal expenses when subject to "hours of service" limits. Generally, you can deduct only 50% of your business-related meal expenses while traveling away from your tax home for business purposes. You can deduct a higher percentage if the meals take place during or incident to any period subject to the Department of Transportation’s "hours of service" limits. (These limits apply to certain workers who are under certain federal regulations.) The percentage is 60% for 2000 and 2001, and it gradually increases to 80% by the year 2008. See Exceptions to the 50% limit, later.

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