Reconstructing Vehicle Mileage LOGS By Bill Nemeth, EA Most examinations of personal tax returns involving Schedule C self-employment request information on car and truck expenses. IRS recommends contemporaneous mileage logs per IRC §1.274-5T(c)(1), but does not require them. The code makes the point that the records should be created in “close” proximity to the time of the activity. Adequat... Bill Nemeth, EA, NTPI