From: <Saved by Windows Internet Explorer 7>
Subject: Standard Mileage Rates
Date: Sun, 10 Aug 2008 20:35:01 -0700
MIME-Version: 1.0
Content-Type: multipart/related;
	type="text/html";
	boundary="----=_NextPart_000_0000_01C8FB28.90434350"
X-MimeOLE: Produced By Microsoft MimeOLE V6.00.2900.2180

This is a multi-part message in MIME format.

------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: text/html;
	charset="utf-8"
Content-Transfer-Encoding: quoted-printable
Content-Location: http://www.irs.gov/taxpros/article/0,,id=156624,00.html

=EF=BB=BF<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
<!-- Vignette V6 Tue Jul 22 02:12:12 AM 2008 =
--><HTML><HEAD><TITLE>Standard Mileage Rates</TITLE>
<META http-equiv=3DContent-Type content=3D"text/html; =
charset=3Dutf-8"><LINK=20
href=3D"/w3c/p3p.xml" rel=3DP3Pv1>
<STYLE type=3Dtext/css>@import url( =
/irs/cda/common/styleSheets/navigation-gecko.css );
@import url( /irs/cda/common/styleSheets/styles-gecko.css );
</STYLE>

<META content=3D"MSHTML 6.00.5730.11" name=3DGENERATOR></HEAD>
<BODY onload=3DsetDivHeight()>&lt;!--[if gte IE]&gt;=20
<STYLE type=3Dtext/css>@import url( =
/irs/cda/common/styleSheets/styles-ie.css );
@import url( /irs/cda/common/styleSheets/navigation-ie.css );
</STYLE>
&lt;![endif]--&gt; <!-- Begin Meta Tags -->
<META http-equiv=3DContent-Language content=3Den-US><!-- End Meta Tags =
-->
<META content=3D"Tax Professionals,deductions,Standard Mileage Rates"=20
name=3Dkeywords>
<META content=3D"Tax Professionals,deductions" name=3DWct>
<META content=3D2008-07-21 name=3Ddate>
<SCRIPT language=3DJavaScript type=3Dtext/JavaScript>=0A=
function setDivHeight() {=0A=
	if ((navigator.appName).indexOf("Microsoft")) {=0A=
		var footer =3D document.getElementById("footerDiv");=0A=
		var footerHeightOffset =3D footer.offsetTop;=0A=
		var leftnav =3D document.getElementById("leftNavDiv");=0A=
		leftnav.style.height =3D footerHeightOffset-125;=0A=
	}=0A=
}=0A=
</SCRIPT>

<SCRIPT src=3D"http://www.irs.gov/js/irs_reporting.js"=20
type=3Dtext/javascript></SCRIPT>
<NOSCRIPT><IMG height=3D1 alt=3D" "=20
src=3D"http://sdc.qai.irs.gov/njs.gif?dcsref=3DnoScript" width=3D1 =
border=3D0=20
name=3DDCSIMG> </NOSCRIPT>
<DIV id=3Dmain><!--stopindex-->
<DIV class=3DheaderBar><A href=3D"http://www.irs.gov/index.html"><IMG =
id=3Dlogo=20
title=3D"Internal Revenue Service United States Department of the =
Treasury"=20
alt=3D"Internal Revenue Service United States Department of the =
Treasury"=20
src=3D"http://www.irs.gov/irs/cda/common/images/irslogo.gif"></A> <A=20
href=3D"http://www.irs.gov/accessibility/index.html"><IMG =
title=3DAccessibility=20
height=3D0 alt=3DAccessibility=20
src=3D"http://www.irs.gov/irs/cda/common/images/blank.gif" width=3D0 =
border=3D0></A>=20
<A=20
href=3D"http://www.irs.gov/taxpros/article/0,,id=3D156624,00.html#skiptot=
opnav"><IMG=20
title=3D"Skip to Top Navigation" height=3D0 alt=3D"Skip to Top =
Navigation"=20
src=3D"http://www.irs.gov/irs/cda/common/images/blank.gif" width=3D0 =
border=3D0></A>=20
<A=20
href=3D"http://www.irs.gov/taxpros/article/0,,id=3D156624,00.html#skiptoc=
ontent"><IMG=20
title=3D"Skip to Main Content" height=3D0 alt=3D"Skip to Main Content"=20
src=3D"http://www.irs.gov/irs/cda/common/images/blank.gif" width=3D0 =
border=3D0></A>=20
<A href=3D"http://www.irs.gov/index.html">Home</A> &nbsp;|&nbsp; <A=20
href=3D"http://www.irs.gov/contact/index.html">Contact IRS</A> =
&nbsp;|&nbsp; <A=20
href=3D"http://www.irs.gov/irs/index.html">About IRS</A> &nbsp;|&nbsp; =
<A=20
href=3D"http://www.irs.gov/sitemap/index.html">Site Map</A> =
&nbsp;|&nbsp; <A=20
href=3D"http://www.irs.gov/espanol/index.html">Espa=C3=B1ol</A> =
&nbsp;|&nbsp; <A=20
href=3D"http://www.irs.gov/help/index.html">Help</A>&nbsp;&nbsp;=20
<DIV id=3Dmainsearch>
<FORM name=3Dseek1 accept-charset=3Dutf-8=20
action=3Dhttp://search.irs.gov/web/query.html method=3Dget>
<SCRIPT language=3DJavaScript type=3Dtext/javascript>=0A=
	<!--=0A=
	function seek1SetCols(v) {=0A=
  		for (i=3D0;i<document.seek1.elements.length;i++) {=0A=
    		if (document.seek1.elements[i].name=3D=3D'col') {=0A=
      			document.seek1.elements[i].checked=3Dv=0A=
    		}=0A=
  		}=0A=
	}=0A=
	//-->=0A=
=0A=
</SCRIPT>
<INPUT id=3Dallirs_col type=3Dhidden value=3Dallirs name=3Dcol> <INPUT =
type=3Dhidden=20
value=3Dutf-8 name=3Dcharset> <INPUT type=3Dhidden name=3Dqp> <INPUT =
type=3Dhidden=20
value=3D'-Wct:"Internal Revenue Manual"' name=3Dqs> <INPUT type=3Dhidden =
name=3Dqc>=20
<INPUT type=3Dhidden value=3D0 name=3Dqm> <INPUT type=3Dhidden value=3D0 =
name=3Drf> <INPUT=20
type=3Dhidden name=3Doq> <INPUT class=3Dqt id=3DsbSearch =
onfocus=3D"this.value=3D'';"=20
alt=3D"Keyword/Search Terms" maxLength=3D1991 size=3D26 =
value=3D"Keyword/Search Terms"=20
name=3Dqt> <INPUT class=3Dsearch title=3DSearch type=3Dimage =
alt=3DSearch=20
src=3D"http://www.irs.gov/irs/cda/common/images/search_int.gif"=20
value=3D"&amp;$self.text(u'search');" name=3Dsearch> <BR><A =
class=3Dslinks=20
href=3D"http://search.irs.gov/web/advanced-search.htm">Advanced =
Search</A> &nbsp;=20
<A class=3Dslinks =
href=3D"http://www.irs.gov/help/search_help.html">Search Tips</A>=20
</FORM></DIV></DIV><!--startindex--><!--stopindex-->
<DIV class=3Dnavigation><A name=3Dskiptotopnav></A>
<UL id=3Dmenu>
  <LI class=3Dmenuitem id=3Dindividuals_b><A=20
  title=3D"Information for Individuals, Employees, Farmers, =
International Taxpayers, Military, Parents, Self-Employed, Seniors &amp; =
Retirees and Students"=20
  href=3D"http://www.irs.gov/individuals/index.html"><IMG =
alt=3DIndividuals=20
  =
src=3D"http://www.irs.gov/irs/cda/common/images/nav/individuals_a.gif"></=
A>=20
</LI>
  <LI class=3Dmenuitem id=3Dbusinesses_b><A=20
  title=3D"Information for Businesses, Corporations, International =
Businesses, Partnerships and Small Business/Self-Employed"=20
  href=3D"http://www.irs.gov/businesses/index.html"><IMG =
alt=3DBusinesses=20
  =
src=3D"http://www.irs.gov/irs/cda/common/images/nav/businesses_a.gif"></A=
> </LI>
  <LI class=3Dmenuitem id=3Dcharities_b><A=20
  title=3D"Information for Charities &amp; Non-Profits, Charitable Orgs, =
Churches and Religious Orgs, Contributors, Other Non-Profits, Political =
Orgs and Private Foundations"=20
  href=3D"http://www.irs.gov/charities/index.html"><IMG=20
  alt=3D"Charities &amp; Non-Profits"=20
  =
src=3D"http://www.irs.gov/irs/cda/common/images/nav/charities_a.gif"></A>=
 </LI>
  <LI class=3Dmenuitem id=3Dgovt_b><A=20
  title=3D"Information for Government Entities, Federal, State, &amp; =
Local Gov'ts, Governmental Liaisons and Indian Tribal Gov'ts"=20
  href=3D"http://www.irs.gov/govt/index.html"><IMG alt=3D"Government =
Entities"=20
  src=3D"http://www.irs.gov/irs/cda/common/images/nav/govt_a.gif"></A> =
</LI>
  <LI class=3Dmenuitem id=3Dtaxpros_d><A=20
  title=3D"Information for Tax Professionals, e-file Providers, Enrolled =
Actuaries and Enrolled Agents"=20
  href=3D"http://www.irs.gov/taxpros/index.html"><IMG alt=3D"Tax =
Professionals"=20
  =
src=3D"http://www.irs.gov/irs/cda/common/images/nav/taxpros_c.gif"></A> =
</LI>
  <LI class=3Dmenuitem id=3Dretirement_b><A=20
  title=3D"Information for Retirement Plans Community, Benefits =
Practitioner, Plan Participant/Employee and Plan Sponsor/Employer"=20
  href=3D"http://www.irs.gov/retirement/index.html"><IMG=20
  alt=3D"Retirement Plans Community"=20
  =
src=3D"http://www.irs.gov/irs/cda/common/images/nav/retirement_a.gif"></A=
> </LI>
  <LI class=3Dmenuitem id=3Dtaxexemptbond_b><A=20
  title=3D"Information for Tax Exempt Bond Community, Bond =
Professionals, Bondholders, Conduit Borrowers and Issuers"=20
  href=3D"http://www.irs.gov/taxexemptbond/index.html"><IMG=20
  alt=3D"Tax Exempt Bond Community"=20
  =
src=3D"http://www.irs.gov/irs/cda/common/images/nav/taxexemptbond_a.gif">=
</A>=20
  </LI></UL></DIV>
<DIV class=3DsubNavigation>&nbsp;<A=20
href=3D"http://www.irs.gov/taxpros/providers/index.html">e-file =
Providers</A>=20
|&nbsp;<A =
href=3D"http://www.irs.gov/taxpros/actuaries/index.html">Enrolled=20
Actuaries</A> |&nbsp;<A=20
href=3D"http://www.irs.gov/taxpros/agents/index.html">Enrolled =
Agents</A> </DIV>
<DIV class=3Dsub-nav-content><!--startindex--><!--stopindex-->
<DIV class=3Dleftnav id=3DleftNavDiv style=3D"FLOAT: left"><BR>
<FORM name=3DintNav =
action=3Dhttp://www.irs.gov/app/scripts/intredirect.jsp=20
method=3Dget><!-- Vignette V6 Thu Jul 19 03:33:17 AM 2007 --><INPUT =
type=3Dhidden=20
value=3Dhttp://www.irs.gov/taxpros/article/0,,id=3D156624,00.html =
name=3Dselect_one>=20
</FORM><!-- Vignette V6 Wed Jul 02 02:02:35 AM 2008 -->
<P class=3Dleftnavtopics>Tax Professionals Topics</P>
<UL type=3Dsquare>
  <LI><A =
href=3D"http://www.irs.gov/taxpros/article/0,,id=3D118004,00.html">Basic =

  Tools for Tax Pro</A>=20
  <LI><A =
href=3D"http://www.irs.gov/taxpros/article/0,,id=3D99008,00.html">Tax =
Pro=20
  News &amp; Events</A>=20
  <LI><A =
href=3D"http://www.irs.gov/taxpros/article/0,,id=3D99134,00.html">Resourc=
es=20
  for Tax Pro</A>=20
  <LI><A=20
  =
href=3D"http://www.irs.gov/taxpros/content/0,,id=3D175435,00.html">Standa=
rds of=20
  Practice</A>=20
  <LI><A =
href=3D"http://www.irs.gov/taxpros/article/0,,id=3D98137,00.html">Code,=20
  Regs &amp; Guidance </A>
  <LI><A=20
  =
href=3D"http://www.irs.gov/newsroom/content/0,,id=3D103381,00.html">Subsc=
ription=20
  Services</A>=20
  <LI><A =
href=3D"http://www.irs.gov/foia/article/0,,id=3D110353,00.html">Electroni=
c=20
  Reading Room</A>=20
  <LI><A=20
  =
href=3D"http://www.irs.gov/individuals/content/0,,id=3D98196,00.html">App=
eals</A>=20
  <LI><A href=3D"http://www.irs.gov/taxpros/topic/index.html">More =
Topics . .</A>=20
  </LI></UL>
<P class=3DborderLeftNav>
<P class=3Dleftnavtopics>IRS Resources</P>
<UL type=3Dsquare>
  <LI><A href=3D"http://www.irs.gov/compliance/index.html">Compliance =
&amp;=20
  Enforcement</A>=20
  <LI><A href=3D"http://www.irs.gov/localcontacts/index.html">Contact My =
Local=20
  Office</A>=20
  <LI><A href=3D"http://www.irs.gov/efile/index.html">e-file</A>=20
  <LI><A href=3D"http://www.irs.gov/formspubs/index.html">Forms and=20
  Publications</A>=20
  <LI><A href=3D"http://www.irs.gov/faqs/index.html">Frequently Asked=20
  Questions</A>=20
  <LI><A href=3D"http://www.irs.gov/newsroom/index.html">News</A>=20
  <LI><A href=3D"http://www.irs.gov/advocate/index.html">Taxpayer =
Advocacy</A>=20
  <LI><A href=3D"http://www.irs.gov/file/index.html">Where To File</A> =
</LI></UL><!-- end leftNav div --></DIV><!--startindex-->
<DIV class=3DcontentPane id=3DcontentPaneDiv><A =
name=3Dskiptocontent></A>
<TABLE cellSpacing=3D0 cellPadding=3D0 width=3D555 border=3D0>
  <TBODY>
  <TR>
    <TD>
      <H2>Standard Mileage Rates</H2></TD></TR>
  <TR>
    <TD class=3Dcontent>&nbsp;</TD></TR>
  <TR>
    <TD>
      <TABLE width=3D504 border=3D0>
        <TBODY>
        <TR>
          <TD>
            <P>The following table summarizes the <EM>optional</EM> =
standard=20
            mileage rates for employees, self-employed individuals, or =
other=20
            taxpayers to use in computing the deductible costs of =
operating an=20
            automobile for business, charitable, medical, or moving =
expense=20
            purposes.</P>
            <BLOCKQUOTE dir=3Dltr><EM><SMALL>For the three=20
              periods&nbsp;beginning August 25, 2005 and ending December =
31,=20
              2006, this table also lists the&nbsp;rates for providing =
donated=20
              services to charity for&nbsp;relief related to Hurricane =
Katrina,=20
              and&nbsp;the amount that may be excluded from income by=20
              those&nbsp;reimbursed for such =
use.</SMALL></EM></BLOCKQUOTE>
            <P></P>
            <TABLE cellSpacing=3D1 cellPadding=3D1 width=3D"100%"=20
            summary=3D"Optional standard mileage rates for the periods =
and purposes stated"=20
            border=3D1>
              <THEAD>
              <TR>
                <TH id=3Dtbl73id0_0 vAlign=3Dcenter scope=3Dcol noWrap=20
                  align=3Dmiddle><STRONG><EM>Applicable =
Period</EM></STRONG></TH>
                <TH id=3Dtbl73id0_1 vAlign=3Dcenter scope=3Dcol noWrap=20
                  align=3Dmiddle><STRONG><EM>Rates (in cents per=20
                  mile)</EM></STRONG></TH>
                <TH id=3Dtbl73id0_2 vAlign=3Dcenter scope=3Dcol noWrap =
align=3Dmiddle=20
                =
width=3D125><STRONG><EM>Source</EM></STRONG></TH></TR></THEAD>
              <TBODY>
              <TR>
                <TH id=3Dtbl73id1_0 vAlign=3Dcenter scope=3Drow=20
                  align=3Dmiddle><STRONG>July 1 - December 31, =
2008</STRONG></TH>
                <TD headers=3D"tbl73id1_0 tbl73id0_1">
                  <TABLE width=3D225 border=3D0>
                    <TBODY vAlign=3Dbottom>
                    <TR>
                      <TD>Business</TD>
                      <TD width=3D25>58.5</TD></TR>
                    <TR>
                      <TD>Charitable</TD>
                      <TD>14</TD></TR>
                    <TR>
                      <TD>Medical and moving</TD>
                      <TD>27</TD></TR></TBODY></TABLE></TD>
                <TD vAlign=3Dcenter align=3Dmiddle headers=3D"tbl73id1_0 =
tbl73id0_2"=20
                width=3D125><A=20
                  =
href=3D"http://www.irs.gov/newsroom/article/0,,id=3D184163,00.html">IR-20=
08-82</A></TD></TR>
              <TR>
                <TH id=3Dtbl73id1_0 vAlign=3Dcenter scope=3Drow=20
                  align=3Dmiddle><STRONG>January 1 - June 30, =
2008</STRONG></TH>
                <TD headers=3D"tbl73id1_0 tbl73id0_1">
                  <TABLE width=3D225 border=3D0>
                    <TBODY vAlign=3Dbottom>
                    <TR>
                      <TD>Business</TD>
                      <TD width=3D25>50.5</TD></TR>
                    <TR>
                      <TD>Charitable</TD>
                      <TD>14</TD></TR>
                    <TR>
                      <TD>Medical and moving</TD>
                      <TD>19</TD></TR></TBODY></TABLE></TD>
                <TD vAlign=3Dcenter align=3Dmiddle headers=3D"tbl73id1_0 =
tbl73id0_2"=20
                width=3D125><A=20
                  =
href=3D"http://www.irs.gov/newsroom/article/0,,id=3D176030,00.html">IR-20=
07-192</A></TD></TR>
              <TR>
                <TH id=3Dtbl73id1_0 vAlign=3Dcenter scope=3Drow=20
                  align=3Dmiddle><STRONG>2007</STRONG></TH>
                <TD headers=3D"tbl73id1_0 tbl73id0_1">
                  <TABLE width=3D225 border=3D0>
                    <TBODY vAlign=3Dbottom>
                    <TR>
                      <TD>Business</TD>
                      <TD width=3D25>48.5</TD></TR>
                    <TR>
                      <TD>Charitable</TD>
                      <TD>14</TD></TR>
                    <TR>
                      <TD>Medical and moving</TD>
                      <TD>20</TD></TR></TBODY></TABLE></TD>
                <TD vAlign=3Dcenter align=3Dmiddle headers=3D"tbl73id1_0 =
tbl73id0_2"=20
                width=3D125><A=20
                  =
href=3D"http://www.irs.gov/newsroom/article/0,,id=3D163828,00.html">IR-20=
06-168</A></TD></TR>
              <TR>
                <TH id=3Dtbl73id2_0 vAlign=3Dcenter scope=3Drow=20
                  align=3Dmiddle><STRONG>2006</STRONG></TH>
                <TD headers=3D"tbl73id2_0 tbl73id0_1">
                  <TABLE width=3D225 border=3D0>
                    <TBODY vAlign=3Dbottom>
                    <TR>
                      <TD colSpan=3D2>Business</TD>
                      <TD width=3D25>44.5</TD></TR>
                    <TR>
                      <TD colSpan=3D2>Charitable contribution:</TD>
                      <TD></TD></TR>
                    <TR>
                      <TD></TD>
                      <TD>(a) General</TD>
                      <TD>14</TD></TR>
                    <TR>
                      <TD></TD>
                      <TD>(b) Hurricane Katrina deduction</TD>
                      <TD>32</TD></TR>
                    <TR>
                      <TD></TD>
                      <TD>(c) Hurricane Katrina reimbursement</TD>
                      <TD>44.5</TD></TR>
                    <TR>
                      <TD colSpan=3D2>Medical and moving</TD>
                      <TD>18</TD></TR></TBODY></TABLE></TD>
                <TD align=3Dmiddle headers=3D"tbl73id2_0 tbl73id0_2" =
width=3D125><A=20
                  =
href=3D"http://www.irs.gov/newsroom/article/0,,id=3D151226,00.html">IR-20=
05-138</A></TD></TR>
              <TR vAlign=3Dbottom>
                <TH id=3Dtbl73id3_0 vAlign=3Dcenter scope=3Drow=20
                  align=3Dmiddle><STRONG>September 1 - December 31,=20
                2005</STRONG></TH>
                <TD headers=3D"tbl73id3_0 tbl73id0_1">
                  <TABLE width=3D225 border=3D0>
                    <TBODY vAlign=3Dbottom>
                    <TR>
                      <TD colSpan=3D2>Business</TD>
                      <TD width=3D25>48.5</TD></TR>
                    <TR>
                      <TD colSpan=3D2>Charitable contribution:</TD>
                      <TD></TD></TR>
                    <TR>
                      <TD></TD>
                      <TD>(a) General</TD>
                      <TD>14</TD></TR>
                    <TR>
                      <TD></TD>
                      <TD>(b) Hurricane Katrina deduction</TD>
                      <TD>34</TD></TR>
                    <TR>
                      <TD></TD>
                      <TD>(c) Hurricane Katrina reimbursement</TD>
                      <TD>48.5</TD></TR>
                    <TR>
                      <TD colSpan=3D2>Medical and moving</TD>
                      <TD>22</TD></TR></TBODY></TABLE></TD>
                <TD vAlign=3Dcenter align=3Dmiddle headers=3D"tbl73id3_0 =
tbl73id0_2"=20
                width=3D125>
                  <P><A=20
                  =
href=3D"http://www.irs.gov/newsroom/article/0,,id=3D147423,00.html">IR-20=
05-99</A></P>
                  <P><A=20
                  =
href=3D"http://www.irs.gov/app/scripts/exit.jsp?dest=3Dhttp%3A%2F%2Ffrweb=
gate.access.gpo.gov%2Fcgi-bin%2Fgetdoc.cgi%3Fdbname%3D109_cong_public_law=
s%26docid%3Df%3Apubl073.109">Pub.=20
                  L. 109-73</A></P></TD></TR>
              <TR vAlign=3Dbottom>
                <TH id=3Dtbl73id4_0 vAlign=3Dcenter scope=3Drow=20
                  align=3Dmiddle><STRONG>August 25&nbsp;-&nbsp;31,=20
2005</STRONG></TH>
                <TD headers=3D"tbl73id4_0 tbl73id0_1">
                  <TABLE width=3D225 border=3D0>
                    <TBODY vAlign=3Dbottom>
                    <TR>
                      <TD colSpan=3D2>Business</TD>
                      <TD width=3D25>40.5</TD></TR>
                    <TR>
                      <TD colSpan=3D2>Charitable contribution:</TD>
                      <TD></TD></TR>
                    <TR>
                      <TD></TD>
                      <TD>(a) General</TD>
                      <TD>14</TD></TR>
                    <TR>
                      <TD></TD>
                      <TD>(b) Hurricane Katrina deduction</TD>
                      <TD>29</TD></TR>
                    <TR>
                      <TD></TD>
                      <TD>(c) Hurricane Katrina reimbursement</TD>
                      <TD>40.5</TD></TR>
                    <TR>
                      <TD colSpan=3D2>Medical and moving</TD>
                      <TD>15</TD></TR></TBODY></TABLE></TD>
                <TD vAlign=3Dcenter align=3Dmiddle headers=3D"tbl73id4_0 =
tbl73id0_2"=20
                width=3D125>
                  <P><A=20
                  =
href=3D"http://www.irs.gov/newsroom/article/0,,id=3D131232,00.html">IR-20=
04-139</A></P>
                  <P><A=20
                  =
href=3D"http://www.irs.gov/app/scripts/exit.jsp?dest=3Dhttp%3A%2F%2Ffrweb=
gate.access.gpo.gov%2Fcgi-bin%2Fgetdoc.cgi%3Fdbname%3D109_cong_public_law=
s%26docid%3Df%3Apubl073.109">Pub.=20
                  L. 109-73</A></P></TD></TR>
              <TR>
                <TH id=3Dtbl73id5_0 vAlign=3Dcenter scope=3Drow=20
                  align=3Dmiddle><STRONG>January 1 - August 24, =
2005</STRONG></TH>
                <TD headers=3D"tbl73id5_0 tbl73id0_1">
                  <TABLE width=3D225 border=3D0>
                    <TBODY vAlign=3Dbottom>
                    <TR>
                      <TD>Business</TD>
                      <TD width=3D25>40.5</TD></TR>
                    <TR>
                      <TD>Charitable</TD>
                      <TD>14</TD></TR>
                    <TR>
                      <TD>Medical and moving</TD>
                      <TD>15</TD></TR></TBODY></TABLE></TD>
                <TD align=3Dmiddle headers=3D"tbl73id5_0 tbl73id0_2" =
width=3D125><A=20
                  =
href=3D"http://www.irs.gov/newsroom/article/0,,id=3D131232,00.html">IR-20=
04-139</A></TD></TR>
              <TR>
                <TH id=3Dtbl73id6_0 vAlign=3Dcenter scope=3Drow=20
                  align=3Dmiddle><STRONG>2004</STRONG></TH>
                <TD headers=3D"tbl73id6_0 tbl73id0_1">
                  <TABLE width=3D225 border=3D0>
                    <TBODY vAlign=3Dbottom>
                    <TR>
                      <TD>Business</TD>
                      <TD width=3D25>37.5</TD></TR>
                    <TR>
                      <TD>Charitable</TD>
                      <TD>14</TD></TR>
                    <TR>
                      <TD>Medical and moving</TD>
                      <TD>14</TD></TR></TBODY></TABLE></TD>
                <TD vAlign=3Dcenter align=3Dmiddle headers=3D"tbl73id6_0 =
tbl73id0_2"=20
                width=3D125><A=20
                  =
href=3D"http://www.irs.gov/newsroom/article/0,,id=3D114320,00.html">IR-20=
03-121</A></TD></TR>
              <TR>
                <TH id=3Dtbl73id7_0 vAlign=3Dcenter scope=3Drow=20
                  align=3Dmiddle><STRONG>2003</STRONG></TH>
                <TD headers=3D"tbl73id7_0 tbl73id0_1">
                  <TABLE width=3D225 border=3D0>
                    <TBODY vAlign=3Dbottom>
                    <TR>
                      <TD>Business</TD>
                      <TD width=3D25>36.0</TD></TR>
                    <TR>
                      <TD>Charitable</TD>
                      <TD>14</TD></TR>
                    <TR>
                      <TD>Medical and moving</TD>
                      <TD>12</TD></TR></TBODY></TABLE></TD>
                <TD vAlign=3Dcenter align=3Dmiddle headers=3D"tbl73id7_0 =
tbl73id0_2"=20
                width=3D125><A=20
                  =
href=3D"http://www.irs.gov/pub/irs-drop/rp-02-61.pdf">Rev. Proc.=20
                  2002-61</A></TD></TR>
              <TR>
                <TH id=3Dtbl73id8_0 vAlign=3Dcenter scope=3Drow=20
                  align=3Dmiddle><STRONG>2002</STRONG></TH>
                <TD headers=3D"tbl73id8_0 tbl73id0_1">
                  <TABLE width=3D225 border=3D0>
                    <TBODY vAlign=3Dbottom>
                    <TR>
                      <TD>Business</TD>
                      <TD width=3D25>36.5</TD></TR>
                    <TR>
                      <TD>Charitable</TD>
                      <TD>14</TD></TR>
                    <TR>
                      <TD>Medical and moving</TD>
                      <TD>13</TD></TR></TBODY></TABLE></TD>
                <TD vAlign=3Dcenter align=3Dmiddle headers=3D"tbl73id8_0 =
tbl73id0_2"=20
                width=3D125><A=20
                  =
href=3D"http://www.irs.gov/pub/irs-drop/rp-01-54.pdf">Rev. Proc.=20
                  2001-54</A></TD></TR></TBODY></TABLE>
            <H3 align=3Dcenter>Earlier Years</H3>
            <P><STRONG>2001</STRONG>:&nbsp; <A=20
            href=3D"http://www.irs.gov/pub/irs-drop/rp-00-48.pdf">Rev. =
Proc.=20
            2000-48</A>, 2000-2 C.B. 570</P>
            <P><STRONG>2000</STRONG>:&nbsp; <A=20
            href=3D"http://www.irs.gov/pub/irs-drop/rp-99-38.pdf">Rev. =
Proc.=20
            99-38</A>, 1999-2 C.B. 525</P>
            <P><STRONG>1999</STRONG>:&nbsp; <A=20
            =
href=3D"http://www.irs.gov/pub/irs-drop/an99-7.pdf">Announcement=20
            99-7</A>, 1999-1 C.B.=20
            =
306<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
=20
            <A =
href=3D"http://www.irs.gov/pub/irs-drop/rp-98-63.pdf">Rev. Proc.=20
            98-63</A>, 1998-2 C.B. 818</P>
            <P><STRONG>1998</STRONG>:&nbsp; <A=20
            =
href=3D"http://www.irs.gov/pub/irs-irbs/irb97-52.pdf#page=3D24">Rev.=20
            Proc. 97-58</A>, 1997-2 C.B. 587</P>
            <P><STRONG>1997</STRONG>:&nbsp; <A=20
            =
href=3D"http://www.irs.gov/pub/irs-irbs/irb96-53.pdf#page=3D46">Rev.=20
            Proc. 96-63</A>, 1996-2 C.B. =
420</P></TD></TR></TBODY></TABLE></TD>
    <TD width=3D5>&nbsp;</TD></TR></TBODY></TABLE><!-- end contentPane =
div --></DIV><!--stopindex-->
<DIV class=3Dfooter id=3DfooterDiv><A=20
href=3D"http://www.irs.gov/accessibility/index.html">Accessibility</A>&nb=
sp;|&nbsp;=20
<A title=3D"U.S. Government Homepage"=20
href=3D"http://www.irs.gov/app/scripts/exit.jsp?dest=3Dhttp%3A%2F%2Fwww.f=
irstgov.gov">FirstGov.gov</A>&nbsp;|&nbsp;=20
<A href=3D"http://www.irs.gov/foia/index.html">Freedom of Information=20
Act</A>&nbsp;|&nbsp; <A=20
href=3D"http://www.irs.gov/help/content/0,,id=3D127967,00.html">Important=
=20
Links</A>&nbsp;|&nbsp; <A =
href=3D"http://www.irs.gov/privacy/index.html">IRS=20
Privacy Policy</A>&nbsp;|&nbsp; <A title=3D"U.S. Department of the =
Treasury"=20
href=3D"http://www.irs.gov/app/scripts/exit.jsp?dest=3Dhttp%3A%2F%2Fwww.t=
reasury.gov/">U.S.=20
Treasury</A> <BR><BR></DIV><!--startindex--><!-- end *nav div =
--></DIV><!-- end main div --></DIV></BODY></HTML>

------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: application/octet-stream
Content-Transfer-Encoding: base64
Content-Location: http://sdc.qai.irs.gov/njs.gif?dcsref=noScript

R0lGODlhAQABAJH/AP///wAAAP///wAAACH/C0FET0JFOklSMS4wAt7tACH5BAEAAAIALAAAAAAB
AAEAAAICVAEAOw==

------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: image/gif
Content-Transfer-Encoding: base64
Content-Location: http://www.irs.gov/irs/cda/common/images/irslogo.gif
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------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: image/gif
Content-Transfer-Encoding: base64
Content-Location: http://www.irs.gov/irs/cda/common/images/blank.gif

R0lGODlhAQABAIAAAP///wAAACH5BAEUAAAALAAAAAABAAEAAAICRAEAOw==

------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: image/gif
Content-Transfer-Encoding: base64
Content-Location: http://www.irs.gov/irs/cda/common/images/nav/individuals_a.gif
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------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: image/gif
Content-Transfer-Encoding: base64
Content-Location: http://www.irs.gov/irs/cda/common/images/nav/businesses_a.gif
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------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: image/gif
Content-Transfer-Encoding: base64
Content-Location: http://www.irs.gov/irs/cda/common/images/nav/charities_a.gif
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------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: image/gif
Content-Transfer-Encoding: base64
Content-Location: http://www.irs.gov/irs/cda/common/images/nav/govt_a.gif
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------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: image/gif
Content-Transfer-Encoding: base64
Content-Location: http://www.irs.gov/irs/cda/common/images/nav/taxpros_c.gif
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------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: image/gif
Content-Transfer-Encoding: base64
Content-Location: http://www.irs.gov/irs/cda/common/images/nav/retirement_a.gif

R0lGODlhmgAdAMQAALK3w3mIpIKQqxMvZtjY2ePk5Pb29md4mc7OztLT1amwv/n5+brC0SpDdVhr
kMjN1pqjtt3e30FXg4iWssTFx3aAlaWps1hmgfPz8+/v7/Dw8Pv7++rq6gAeWszMzP///yH5BAAA
AAAALAAAAACaAB0AQAX/YCeOZGmeaKqubOu+cCxy2LJ9eK7vfO//wKBwSCwafRtDpkDoJAiJBALR
mRQOnQgpkMB+qNbqNbutKjqMQOezrawpgzW4MJ2K7SN1ZRGRNMRYEwp/DQ8GdQJ/EgQYE4oZah8S
EmwTkZOVBQ4iDh+RcGt3d3NTHgwKAB0HBxetrq+wsbKztLW2t7i5uru6HQUcwMHCw8TFxsfIycrL
zM3OykwIHlkF1dWqAA2UJAoFkQVVGtjabCNnEh0cHejlIgpqBxICa+ATGtbgBxNo4dYDAQcaYFDF
b4KbBhOAVfv2a94Hb1XWBaiAbsI8CRMrOqw3L57Dfv2wdMhwL0ICChSc/0CR5qGly5cwY8qcSbOm
zZs4c+rcOZMCAAUKjggdSrSo0aNERmrQkKGp06dQo0qdSrWq1atYs2rdWlWhFhoGbGwYS7as2bNo
06pdy7at27dw46JdgIGDSV8cmi5VxaBBAwN8GSRggEVwFcAH+v4NDE6VATehEjMoMG+AgXmD+Wow
sPcAhA5nJnBemgqNuA4QxDmSwEDCAAxLE3QIoBgc7X/zRja2KGKJCN4fVFe+HGrCAwZ89z2oMOCD
AbsJphGIQKB6kwmSGtRbwsTNh+vqsPvZfm0COgn7KnGP9GcNeOvXcWSowqE6ZHdVSpu34iZD9X0a
EIDFZwE6gBA/HaRiCf+CCkZyHXsiVFIffdVVgUF1JwGQyhNS8OThhyCGKOKIMPkEVAcoAWDBiiy2
6OKLMMYo44w01mjjjTjmSCMEAmCH1I9ABinkUR1gYIABGCSp5JJMNunkk1BGKeWUVFZp5ZVRMgUM
Xs906eWXYIYpZjEFUNfEL3otpeaabLbp5ptwxinnnHTWaeedb2YA3TQ02DDkn4AGalQSSzQBllgj
DKDABiTsM8IfEzAqgqKS/ubOBsh1UGkV+0S6T3uXjjXCAYxGWlYcHDA6QKpVPEAIA2UN0kEhG8jq
AAefjgVprhvsqmmpnW6wT6mgzirBBlpAQBd0WQxz2DylKtGUQ/NNMJD/aNAe1pQIf7VXibRqgBZJ
tUoEc1hE1gZjYAMBzDeraqoscMoGwBCIgQUSnKEBBgbmhspv/urnUHj+RmIhuREMcMA/9DLhQUrT
RSCxFuYgxgAD90SixQTuumMxxrOFbLBkGqgh2yYfbJzBxBR3UIF6EqekwD7hSbAJxwBg4cDEGiNA
gcZqdKrNPLytRrRDG2PWAcpVrNx0BCl1IjEBpiBnXRSyJRTQAqooAAEACXiXdXgcbN3111UE/dEB
XgPgXbgfjI213LKx/bUfFytMXxyrKeBH3AmkEgAE2ogz+AAVpBdh2qEU9xkEaryzBtz00V25FD5t
uFIdDyFQQNw60PH5nhSdd/55AqE/RMB3o4c+OgI3kE5HHQh0TnoOn3MwRQYLmK567wYQQHsBvWMg
RQS9Z+D5F0nWXg3zGDiPAAc46P567LbbLr00P53BIUskhi/++OTjZKL3mKOk/vrst+/++/DHL//8
9Ndv//3yq2gBpwJU4P//AAygAAdIwAIa8IAITKACF8jAA67iPjKIoAQnSMEKWpAEgsqgBjdohBAA
ADs=

------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: image/gif
Content-Transfer-Encoding: base64
Content-Location: http://www.irs.gov/irs/cda/common/images/nav/taxexemptbond_a.gif
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------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: image/gif
Content-Transfer-Encoding: base64
Content-Location: http://www.irs.gov/irs/cda/common/images/search_int.gif
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------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: text/css;
	charset="iso-8859-1"
Content-Transfer-Encoding: quoted-printable
Content-Location: http://www.irs.gov/irs/cda/common/styleSheets/navigation-gecko.css

BODY {
	FONT-SIZE: 1%; COLOR: #000000; BACKGROUND-COLOR: #acacac
}
#menu {
	WIDTH: 770px; POSITION: absolute; TOP: -85px
}
.menuitem {
	POSITION: absolute
}
.menuitem UL {
	LIST-STYLE-TYPE: none; POSITION: absolute
}
.menuitem A:hover IMG {
	VISIBILITY: hidden
}
.menuitem A {
	PADDING-RIGHT: 0px; DISPLAY: block; PADDING-LEFT: 0px; FLOAT: left; =
PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-TOP: 0px; TEXT-DECORATION: =
none
}
.menuitem#individuals_b {
	DISPLAY: block; LEFT: 0px; BACKGROUND-IMAGE: =
url(http://www.irs.gov/irs/cda/common/images/nav/individuals_b.gif); =
BACKGROUND-REPEAT: no-repeat
}
.menuitem#individuals_d {
	DISPLAY: block; LEFT: 0px; BACKGROUND-IMAGE: =
url(http://www.irs.gov/irs/cda/common/images/nav/individuals_d.gif); =
BACKGROUND-REPEAT: no-repeat
}
.menuitem#businesses_b {
	DISPLAY: block; LEFT: 64px; BACKGROUND-IMAGE: =
url(http://www.irs.gov/irs/cda/common/images/nav/businesses_b.gif); =
BACKGROUND-REPEAT: no-repeat; BACKGROUND-COLOR: #1c4e80
}
.menuitem#businesses_d {
	DISPLAY: block; LEFT: 64px; BACKGROUND-IMAGE: =
url(http://www.irs.gov/irs/cda/common/images/nav/businesses_d.gif); =
BACKGROUND-REPEAT: no-repeat; BACKGROUND-COLOR: #1c4e80
}
.menuitem#charities_b {
	DISPLAY: block; LEFT: 130px; BACKGROUND-IMAGE: =
url(http://www.irs.gov/irs/cda/common/images/nav/charities_b.gif); =
BACKGROUND-REPEAT: no-repeat
}
.menuitem#charities_d {
	DISPLAY: block; LEFT: 130px; BACKGROUND-IMAGE: =
url(http://www.irs.gov/irs/cda/common/images/nav/charities_d.gif); =
BACKGROUND-REPEAT: no-repeat
}
.menuitem#govt_b {
	DISPLAY: block; LEFT: 256px; BACKGROUND-IMAGE: =
url(http://www.irs.gov/irs/cda/common/images/nav/govt_b.gif); =
BACKGROUND-REPEAT: no-repeat
}
.menuitem#govt_d {
	DISPLAY: block; LEFT: 256px; BACKGROUND-IMAGE: =
url(http://www.irs.gov/irs/cda/common/images/nav/govt_d.gif); =
BACKGROUND-REPEAT: no-repeat
}
.menuitem#taxpros_b {
	DISPLAY: block; LEFT: 368px; BACKGROUND-IMAGE: =
url(http://www.irs.gov/irs/cda/common/images/nav/taxpros_b.gif); =
BACKGROUND-REPEAT: no-repeat
}
.menuitem#taxpros_d {
	DISPLAY: block; LEFT: 368px; BACKGROUND-IMAGE: =
url(http://www.irs.gov/irs/cda/common/images/nav/taxpros_d.gif); =
BACKGROUND-REPEAT: no-repeat
}
.menuitem#retirement_b {
	DISPLAY: block; LEFT: 468px; BACKGROUND-IMAGE: =
url(http://www.irs.gov/irs/cda/common/images/nav/retirement_b.gif); =
BACKGROUND-REPEAT: no-repeat
}
.menuitem#retirement_d {
	DISPLAY: block; LEFT: 468px; BACKGROUND-IMAGE: =
url(http://www.irs.gov/irs/cda/common/images/nav/retirement_d.gif); =
BACKGROUND-REPEAT: no-repeat
}
.menuitem#taxexemptbond_b {
	DISPLAY: block; LEFT: 622px; BACKGROUND-IMAGE: =
url(http://www.irs.gov/irs/cda/common/images/nav/taxexemptbond_b.gif); =
BACKGROUND-REPEAT: no-repeat
}
.menuitem#taxexemptbond_d {
	DISPLAY: block; LEFT: 622px; BACKGROUND-IMAGE: =
url(http://www.irs.gov/irs/cda/common/images/nav/taxexemptbond_d.gif); =
BACKGROUND-REPEAT: no-repeat
}

------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: text/css;
	charset="iso-8859-1"
Content-Transfer-Encoding: quoted-printable
Content-Location: http://www.irs.gov/irs/cda/common/styleSheets/styles-gecko.css

DIV#main {
	DISPLAY: block; MARGIN: -0.5em auto 0em; FONT: 12px arial, verdana, =
sans-serif; WIDTH: 770px; BACKGROUND-COLOR: #ffffff; TEXT-ALIGN: left
}
DIV.headerBar {
	PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; FONT: 12px =
arial, verdana, sans-serif; COLOR: #ffffff; PADDING-TOP: 0px; HEIGHT: =
81px; BACKGROUND-COLOR: #001e5a; TEXT-ALIGN: right
}
DIV.headerBar A {
	FONT: 12px arial, verdana, sans-serif; COLOR: #ffffff; TEXT-DECORATION: =
underline
}
DIV.headerBar A:visited {
	FONT: 12px arial, verdana, sans-serif; COLOR: #ffffff; TEXT-DECORATION: =
underline
}
DIV.search {
	MARGIN-TOP: 1em; FONT: 10px arial, verdana, sans-serif; COLOR: #ffffff; =
PADDING-TOP: 1em; HEIGHT: 5em; TEXT-ALIGN: right
}
DIV.search A {
	FONT: 10px arial, verdana, sans-serif; COLOR: #ffffff; TEXT-DECORATION: =
underline
}
DIV.search A:visited {
	FONT: 10px arial, verdana, sans-serif; COLOR: #ffffff; TEXT-DECORATION: =
underline
}
DIV.search INPUT {
	BACKGROUND: #ffffff; FONT: 10px arial, verdana, sans-serif; COLOR: =
#000000; align: right
}
DIV.search SELECT {
	BACKGROUND: #ffffff; FONT: 10px arial, verdana, sans-serif; COLOR: =
#000000; align: right
}
DIV#mainsearch {
	PADDING-RIGHT: 4px; MARGIN-TOP: -46px; FLOAT: right; FONT: 10px arial, =
verdana, sans-serif; MARGIN-LEFT: 550px; OVERFLOW: visible; WIDTH: auto; =
COLOR: #ffffff; PADDING-TOP: 1em; HEIGHT: 4.6em; TEXT-ALIGN: left
}
DIV#mainsearch INPUT.qt {
	FONT: 10px Arial, verdana, sans-serif
}
DIV#mainsearch A {
	PADDING-LEFT: 1px; FONT: 10px arial, verdana, sans-serif
}
DIV#mainsearch A:visited {
	PADDING-LEFT: 1px; FONT: 10px arial, verdana, sans-serif
}
DIV#mainsearch INPUT.search {
	VERTICAL-ALIGN: top
}
DIV.navigation {
	MARGIN-TOP: -3px; Z-INDEX: 1; WIDTH: 770px; PADDING-TOP: 0px; =
LIST-STYLE-TYPE: none; POSITION: relative; HEIGHT: 15px
}
DIV.subNavigation {
	BORDER-RIGHT: white 3px solid; PADDING-RIGHT: 0px; MARGIN-TOP: 18px; =
PADDING-LEFT: 0px; PADDING-BOTTOM: 7px; FONT: 12px/14px arial, verdana, =
sans-serif; VERTICAL-ALIGN: middle; BORDER-LEFT: white 3px solid; WIDTH: =
764px; COLOR: #001e5a; PADDING-TOP: 6px; HEIGHT: 16px; BACKGROUND-COLOR: =
#bbcae9; TEXT-ALIGN: left; TEXT-DECORATION: none
}
DIV.subNavigation A {
	PADDING-RIGHT: 5px; PADDING-LEFT: 5px; BACKGROUND: #bbcae9; =
PADDING-BOTTOM: 7px; FONT: bold 12px/14px arial, verdana, sans-serif; =
VERTICAL-ALIGN: middle; COLOR: #001e5a; PADDING-TOP: 6px; =
TEXT-DECORATION: underline
}
DIV.subNavigation A:visited {
	PADDING-RIGHT: 5px; PADDING-LEFT: 5px; BACKGROUND: #bbcae9; =
PADDING-BOTTOM: 7px; FONT: bold 12px/14px arial, verdana, sans-serif; =
VERTICAL-ALIGN: middle; COLOR: #001e5a; PADDING-TOP: 6px; =
TEXT-DECORATION: underline
}
DIV.subNavigation A:hover {
	PADDING-RIGHT: 5px; PADDING-LEFT: 5px; FONT-WEIGHT: bold; BACKGROUND: =
#606d98; PADDING-BOTTOM: 7px; COLOR: #ffffff; PADDING-TOP: 6px; =
TEXT-DECORATION: underline
}
DIV.subNavigation A.subnavSelected {
	FONT: 12px/14px arial, verdana, sans-serif; VERTICAL-ALIGN: middle; =
COLOR: #001e5a; TEXT-DECORATION: underline
}
DIV.subNavigation A.subnavSelected:visited {
	FONT: 12px/14px arial, verdana, sans-serif; VERTICAL-ALIGN: middle; =
COLOR: #001e5a; TEXT-DECORATION: underline
}
DIV.subNavigation A.subnavSelected:hover {
	COLOR: #ffffff
}
DIV.content {
	MARGIN-TOP: 18px; DISPLAY: block; WIDTH: 770px; HEIGHT: auto; =
BACKGROUND-COLOR: #ffffff
}
DIV.sub-nav-content {
	MARGIN-TOP: -6px; WIDTH: 770px; HEIGHT: auto; BACKGROUND-COLOR: #ffffff
}
DIV.error-content {
	PADDING-RIGHT: 2em; PADDING-LEFT: 2em; PADDING-BOTTOM: 0em; MARGIN: =
-0.7em 0em -1em; WIDTH: auto; PADDING-TOP: 0em; HEIGHT: auto; =
BACKGROUND-COLOR: #ffffff
}
DIV.footer {
	CLEAR: both; BORDER-TOP: #8098b8 1px solid; MARGIN-TOP: 10px; DISPLAY: =
block; WIDTH: 770px; COLOR: #1c4e80; PADDING-TOP: 10px; HEIGHT: auto; =
BACKGROUND-COLOR: #ffffff; TEXT-ALIGN: center
}
#footerDiv {
	CLEAR: both; BORDER-TOP: #8098b8 1px solid; MARGIN-TOP: 10px; DISPLAY: =
block; WIDTH: 770px; COLOR: #1c4e80; PADDING-TOP: 10px; HEIGHT: auto; =
BACKGROUND-COLOR: #ffffff; TEXT-ALIGN: center
}
DIV.footer A {
	FONT: 12px arial, verdana, sans-serif; COLOR: #1c4e80
}
DIV.footer A:visited {
	FONT: 12px arial, verdana, sans-serif; COLOR: #661c80
}
DIV.leftnav {
	PADDING-RIGHT: 0px; PADDING-LEFT: 0.5em; BACKGROUND: #e9edf6; =
PADDING-BOTTOM: 0px; MARGIN: 1em 0em 15px; FONT: bold 12px/14px arial, =
verdana, sans-serif; OVERFLOW: hidden; WIDTH: 185px; COLOR: #000000; =
PADDING-TOP: 0px; HEIGHT: auto
}
DIV.leftnav A {
	FONT: 12px/14px arial, verdana, sans-serif; COLOR: #1c4e80
}
DIV.leftnav A:visited {
	FONT: 12px/14px arial, verdana, sans-serif; COLOR: #661c80
}
DIV.leftnav LI {
	PADDING-BOTTOM: 4px; FONT: 10px/14px arial, verdana, sans-serif; =
MARGIN-LEFT: -3.5em; COLOR: #000000; LIST-STYLE-TYPE: square
}
DIV.leftnav UL {
	MARGIN: -4px 0px 0px 1.5em; LINE-HEIGHT: 14px; LIST-STYLE-TYPE: square
}
DIV.contentPane {
	PADDING-RIGHT: 0px; PADDING-LEFT: 0.5em; FLOAT: none; PADDING-BOTTOM: =
0px; MARGIN: 1em 1em 0em 16.5em; FONT: 12px arial, verdana, sans-serif; =
WIDTH: auto; COLOR: #000000; PADDING-TOP: 10px; POSITION: static; =
HEIGHT: auto; BACKGROUND-COLOR: #ffffff
}
IMG {
	BORDER-RIGHT: 0px; BORDER-TOP: 0px; MARGIN: 0px; BORDER-LEFT: 0px; =
BORDER-BOTTOM: 0px
}
IMG#logo {
	FLOAT: left; WIDTH: 354px; HEIGHT: 72px
}
IMG#go_home {
	FLOAT: left; WIDTH: 22px; HEIGHT: 18px
}
IMG#go_left {
	FLOAT: left; WIDTH: 25px; HEIGHT: 18px
}
H1 {
	FONT: bold 15px arial, verdana, sans-serif; COLOR: #001e5a
}
H2 {
	FONT: bold 14px arial, verdana, sans-serif; COLOR: #001e5a
}
H3 {
	FONT: bold 13px arial, verdana, sans-serif; COLOR: #001e5a
}
H4 {
	FONT: bold 12px arial, verdana, sans-serif; COLOR: #001e5a
}
A:link {
	FONT: 12px/14px arial, verdana, sans-serif; COLOR: #1c4e80; =
TEXT-DECORATION: underline
}
A:visited {
	FONT: 12px/14px arial, verdana, sans-serif; COLOR: #661c80; =
TEXT-DECORATION: underline
}
A:hover {
	CURSOR: pointer
}
P {
	FONT: 12px/14px arial, verdana, sans-serif; COLOR: #000000
}
TD {
	FONT: 12px/14px arial, verdana, sans-serif; COLOR: #000000
}
FONT {
	FONT: 12px/14px arial, verdana, sans-serif
}
TH {
	FONT: bold 12px/14px arial, verdana, sans-serif; COLOR: #000000
}
TABLE TBODY TH FONT {
	FONT: bold 12px/14px arial, verdana, sans-serif
}
P.leftnavtopics {
	FONT: bold 12px/14px arial, verdana, sans-serif
}
UL.menu {
	MARGIN-TOP: 0px; MARGIN-LEFT: 0px; LIST-STYLE-TYPE: square
}
LI.menuitem {
	MARGIN-TOP: 6.5em; PADDING-BOTTOM: 0px; COLOR: #000000
}
.borderTop {
	BORDER-TOP: #8098b8 1px dashed; MARGIN-LEFT: -6px
}
.borderLeftNav {
	BORDER-TOP: #001e5a 3px double; MARGIN-LEFT: -6px
}
SELECT.iNeedTo {
	BACKGROUND: #ffffff; FONT: 10px arial, verdana, sans-serif; COLOR: =
#000000
}
SUP {
	FONT: 9px arial, verdana, sans-serif; MARGIN-LEFT: 0in; COLOR: #000000
}
SUB {
	FONT: 9px/20px arial, verdana, sans-serif; MARGIN-LEFT: 0in; COLOR: =
#000000
}

@media Print   =20
{
DIV#menu {
	DISPLAY: block; BACKGROUND-COLOR: #001e5a
}
DIV.headerBar {
	PADDING-RIGHT: 1200px; DISPLAY: block; BACKGROUND: #001e5a; WIDTH: =
10000px; PADDING-TOP: 12px
}
DIV.content {
	MARGIN-TOP: 5px; DISPLAY: block; FLOAT: left; BORDER-LEFT: 0px; WIDTH: =
600px
}
DIV.contentPane {
	MARGIN-TOP: 5px; MARGIN-LEFT: 0px; WIDTH: 770px
}
DIV.search {
	DISPLAY: block; BACKGROUND-COLOR: #001e5a
}
DIV.navigation {
	DISPLAY: none
}
DIV.subNavigation {
	DISPLAY: none
}
DIV.leftnav {
	DISPLAY: none
}
DIV.leftnavxmlbc {
	DISPLAY: none
}
DIV.footer#footerDiv {
	DISPLAY: none
}
DIV.footer {
	DISPLAY: none
}
    }
.content-space {
	FONT: 12px arial, verdana, sans-serif; MARGIN-LEFT: 0in; COLOR: =
#000000; BACKGROUND-COLOR: #ffffff
}
.content-bold {
	FONT: bold 12px arial, verdana, sans-serif; MARGIN-LEFT: 0in; COLOR: =
#000000
}
.content-small {
	FONT: 11px arial, verdana, sans-serif; MARGIN-LEFT: 0in; COLOR: #000000
}
.content-small-indent {
	FONT: 11px arial, verdana, sans-serif; MARGIN-LEFT: 0in; COLOR: =
#000000; TEXT-INDENT: 10px
}
.content-small-bold {
	FONT: bold 11px arial, verdana, sans-serif; MARGIN-LEFT: 0in
}
.content-link-bold {
	FONT: bold 11px arial, verdana, sans-serif; MARGIN-LEFT: 0in; COLOR: =
#333399
}
.content-italic {
	FONT: italic 12px arial, verdana, sans-serif; MARGIN-LEFT: 0in; COLOR: =
#000000
}
.content-bold-italic {
	FONT: bold italic 12px arial, verdana, sans-serif; MARGIN-LEFT: 0in; =
COLOR: #000000
}
.content-white {
	FONT: 12px arial, verdana, sans-serif; MARGIN-LEFT: 0in; COLOR: white
}
.content-error {
	FONT: 12px arial, verdana, sans-serif; MARGIN-LEFT: 0in; COLOR: red
}
.content-disabled {
	FONT: italic 12px arial, verdana, sans-serif; MARGIN-LEFT: 0in; COLOR: =
black
}
.content-heading {
	FONT: bold 24px arial, verdana, sans-serif; COLOR: #990000; =
BACKGROUND-COLOR: #ffffff
}
.content-sub-heading {
	FONT: bold 15px arial, verdana, sans-serif; MARGIN-LEFT: 0in; COLOR: =
black
}
.content-note {
	FONT: 11px arial, verdana, sans-serif; MARGIN-LEFT: 0in; COLOR: black
}
.content-front-countdown {
	FONT: 11px arial, verdana, sans-serif; MARGIN-LEFT: 0in; COLOR: #330099
}
.content-front-heading {
	FONT: bolder 18px arial, verdana, sans-serif; MARGIN-LEFT: 0in; COLOR: =
#330099
}
.content-front-alert {
	FONT: bold 14px arial, verdana, sans-serif; MARGIN-LEFT: 0in; COLOR: =
#990000
}
.content-topic-item {
	FONT: 12px arial, verdana, sans-serif; COLOR: #000000; TEXT-INDENT: =
1em; BACKGROUND-COLOR: #ffffff
}

------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: text/css;
	charset="iso-8859-1"
Content-Transfer-Encoding: quoted-printable
Content-Location: http://www.irs.gov/irs/cda/common/styleSheets/styles-ie.css

DIV#main {
	MARGIN: -1.2em 0em 0em; FONT: 12px arial, verdana, sans-serif; =
OVERFLOW: hidden; WIDTH: 770px; TEXT-ALIGN: left
}
DIV.headerBar {
	BORDER-RIGHT: 0px; PADDING-RIGHT: 0px; BORDER-TOP: 0px; PADDING-LEFT: =
0px; PADDING-BOTTOM: 0px; MARGIN: 0px; FONT: 12px arial, verdana, =
sans-serif; OVERFLOW: hidden; BORDER-LEFT: 0px; COLOR: #ffffff; =
PADDING-TOP: 0px; BORDER-BOTTOM: 0px; BACKGROUND-COLOR: #001e5a; =
TEXT-ALIGN: right
}
DIV#mainsearch {
	WIDTH: auto
}
DIV#mainsearch INPUT.search {
	MARGIN-TOP: 1px
}
DIV.navigation {
	MARGIN-TOP: 13px
}
DIV.subNavigation {
	MARGIN-TOP: 0px; WIDTH: 770px
}
DIV.contentPane {
	PADDING-RIGHT: 0px; PADDING-LEFT: 6px; PADDING-BOTTOM: 0px; MARGIN: =
12px 10px 0px 5px; OVERFLOW: visible; WIDTH: auto; PADDING-TOP: 0px; =
HEIGHT: 100%
}
DIV.content {
	MARGIN: 2px 0px; HEIGHT: 100%
}
DIV.sub-nav-content {
	MARGIN-TOP: 4px; WIDTH: 770px; HEIGHT: 100%; BACKGROUND-COLOR: #ffffff
}
DIV.error-content {
	PADDING-RIGHT: 2em; PADDING-LEFT: 2em; FONT-SIZE: 11px; PADDING-BOTTOM: =
0em; MARGIN: -1em 0em; WIDTH: 770px; PADDING-TOP: 0em; HEIGHT: auto; =
BACKGROUND-COLOR: #ffffff; -1em: ; 0em:=20
}
DIV.leftnav {
	PADDING-RIGHT: 0px; PADDING-LEFT: 6px; PADDING-BOTTOM: 0px; MARGIN: =
12px 0px 15px; PADDING-TOP: 0px; HEIGHT: 100%
}
DIV.leftnavXmlbc {
	PADDING-RIGHT: 0px; PADDING-LEFT: 6px; PADDING-BOTTOM: 0px; MARGIN: =
12px 0px 0px; PADDING-TOP: 0px; HEIGHT: 100%
}
DIV.leftnavXmlbc LI {
	MARGIN-LEFT: 0em
}
DIV.leftnavXmlbc UL {
	MARGIN: -12px 0px 0px 1.5em
}
DIV.leftnav LI {
	MARGIN-LEFT: 0em
}
DIV.leftnav UL {
	MARGIN: -12px 0px 0px 1.5em
}
P.leftnavtopics {
	FONT: bold 12px/14px arial, verdana, sans-serif
}
SPAN.leftnavtopcis {
	PADDING-BOTTOM: 0px; PADDING-TOP: 2px
}
TABLE.search-results {
	WIDTH: 80px
}
UL.menu {
	MARGIN-TOP: 0px; MARGIN-LEFT: 0px; LIST-STYLE-TYPE: square
}
LI.menuitem {
	MARGIN-TOP: -1em; FONT-SIZE: 12px; PADDING-BOTTOM: 0px; COLOR: #000000; =
FONT-FAMILY: arial, verdana, sans-serif
}
LI {
	FONT-SIZE: 12px; FONT-FAMILY: arial, verdana, sans-serif
}
DIV#indochigh TABLE.ultraseek-hlt-topnav {
	MARGIN-BOTTOM: 14px
}

------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: text/css;
	charset="iso-8859-1"
Content-Transfer-Encoding: quoted-printable
Content-Location: http://www.irs.gov/irs/cda/common/styleSheets/navigation-ie.css

BODY {
	FONT-SIZE: 1%; COLOR: #000000; BACKGROUND-COLOR: #acacac; TEXT-ALIGN: =
center
}
#menu {
	PADDING-RIGHT: 0em; PADDING-LEFT: 0em; PADDING-BOTTOM: 0em; MARGIN: =
0em; PADDING-TOP: 0em; POSITION: absolute; TOP: -107px
}
LI.menuitem {
	DISPLAY: block; POSITION: absolute; TOP: 9em
}
LI.menuitem LI {
	DISPLAY: block
}
LI.menuitem UL {
	DISPLAY: none; LIST-STYLE-TYPE: none
}
A.inner {
	DISPLAY: block; FONT-SIZE: 11px; FONT-FAMILY: arial, verdana, =
sans-serif; TEXT-DECORATION: none
}
A.inner:visited {
	DISPLAY: block; FONT-SIZE: 11px; FONT-FAMILY: arial, verdana, =
sans-serif; TEXT-DECORATION: none
}
A.inner:hover {
	DISPLAY: block
}
.menuitem A:hover {
	VISIBILITY: visible
}
.menuitem A:hover IMG {
	VISIBILITY: hidden
}
.menuitem IMG {
	MARGIN: 0px
}

------=_NextPart_000_0000_01C8FB28.90434350
Content-Type: application/octet-stream
Content-Transfer-Encoding: quoted-printable
Content-Location: http://www.irs.gov/js/irs_reporting.js

//<!--START OF SmartSource Data Collector TAG -->=0A=
//<!-- Copyright 2002 NetIQ Corporation -->=0A=
//<!-- V6.1 -->=0A=
//<!-- $DateTime: 2003/07/15 11:52:11 $ -->=0A=
//<!-- $Revision:   1.8  $ -->=0A=
=0A=
// Add customizations here=0A=
//WT.sp=3D"@@SPLITVALUE@@";=0A=
=0A=
=0A=
var gImages =3D new Array();=0A=
=0A=
function initReporting() {=0A=
	var ReportingVars =3D new Array();=0A=
	ReportingVars["WTgDomain"] =3D "dcs.wtlive.com";=0A=
	ReportingVars["WTgDcsId"] =3D "dcsh0vxjjpljwpw4etji1l79m_7o7z";=0A=
	return ReportingVars;=0A=
}=0A=
=0A=
=0A=
function dcsVar(dCurrent, DCS, WT, DCSext, reportParms){=0A=
	WT.tz=3DdCurrent.getTimezoneOffset()/60*-1;=0A=
	WT.bh=3DdCurrent.getHours();=0A=
	=
WT.ul=3Dnavigator.appName=3D=3D"Netscape"?navigator.language:navigator.us=
erLanguage;=0A=
	if (typeof(screen)=3D=3D"object"){=0A=
		WT.cd=3Dscreen.colorDepth;=0A=
		WT.sr=3Dscreen.width+"x"+screen.height;=0A=
	}=0A=
	if (typeof(navigator.javaEnabled())=3D=3D"boolean"){=0A=
		WT.jo=3Dnavigator.javaEnabled()?"Yes":"No";=0A=
	}=0A=
	if (document.title){=0A=
		WT.ti=3Ddocument.title;=0A=
	}=0A=
	WT.js=3D"Yes";=0A=
	if (typeof(gVersion)!=3D"undefined"){=0A=
		WT.jv=3DgVersion;=0A=
	}=0A=
	DCS.dcsdat=3DdCurrent.getTime();=0A=
	DCS.dcssip=3Dwindow.location.hostname;=0A=
	DCS.dcsuri=3Dwindow.location.pathname;=0A=
	if (window.location.search){=0A=
		DCS.dcsqry=3Dwindow.location.search;=0A=
	}=0A=
	if =
((window.document.referrer!=3D"")&&(window.document.referrer!=3D"-")){=0A=
		if (!(navigator.appName=3D=3D"Microsoft Internet =
Explorer"&&parseInt(navigator.appVersion)<4)){=0A=
			DCS.dcsref=3Dwindow.document.referrer;=0A=
		}=0A=
	}=0A=
	dcsMeta(DCS, WT, DCSext, reportParms);=0A=
}=0A=
=0A=
function A(N,V){=0A=
	return "&"+N+"=3D"+dcsEscape(V);=0A=
}=0A=
=0A=
function dcsEscape(S){=0A=
	=0A=
	var RE=3D{"%09":/\t/g, "%20":/ /g, =
"%23":/\#/g,"%26":/\&/g,"%2B":/\+/g,"%3F":/\?/g,"%5C":/\\/g};=0A=
	if (typeof(RE)!=3D"undefined"){=0A=
		var retStr =3D new String(S);=0A=
		for (R in RE){=0A=
			retStr =3D retStr.replace(RE[R],R);=0A=
		}=0A=
		return retStr;=0A=
	}=0A=
	else{=0A=
		return escape(S);=0A=
	}=0A=
}=0A=
=0A=
function dcsCreateImage(dcsSrc){=0A=
=0A=
	if (document.images){=0A=
		var image=3Dnew Image();=0A=
		image.src=3DdcsSrc;=0A=
		gIndex =3D ++gImages.length;=0A=
                gImages[gIndex]=3Dimage;=0A=
=0A=
	}=0A=
=0A=
	else{=0A=
		document.write('<IMG BORDER=3D"0" NAME=3D"DCSIMG" WIDTH=3D"1" =
HEIGHT=3D"1" SRC=3D"'+dcsSrc+'">');=0A=
	}=0A=
	=0A=
}=0A=
=0A=
function dcsMeta(DCS, WT, DCSext, reportParms){=0A=
	var myDocumentElements;=0A=
	if (document.all){=0A=
		myDocumentElements=3Ddocument.all.tags("meta");=0A=
	}=0A=
	else if (document.documentElement){=0A=
		myDocumentElements=3Ddocument.getElementsByTagName("meta");=0A=
	}=0A=
	if (typeof(myDocumentElements)!=3D"undefined"){=0A=
		for (var i=3D1;i<=3DmyDocumentElements.length;i++){=0A=
			myMeta=3DmyDocumentElements.item(i-1);=0A=
			if (myMeta.name){=0A=
				if (myMeta.name.indexOf('WT.')=3D=3D0){=0A=
					WT[myMeta.name.substring(3)]=3DmyMeta.content;=0A=
				}=0A=
				else if (myMeta.name.indexOf('DCSext.')=3D=3D0){=0A=
					DCSext[myMeta.name.substring(7)]=3DmyMeta.content;=0A=
				}=0A=
				else if (myMeta.name.indexOf('DCS.')=3D=3D0){=0A=
					DCS[myMeta.name.substring(4)]=3DmyMeta.content;=0A=
				}=0A=
			}=0A=
		}=0A=
	}=0A=
	dcsTag(DCS, WT, DCSext, reportParms);=0A=
}=0A=
=0A=
function dcsTag(DCS, WT, DCSext, reportParms){=0A=
	var =
P=3D"http"+(window.location.protocol.indexOf('https:')=3D=3D0?'s':'')+":/=
/"+reportParms.gDomain+(reportParms.gDcsId=3D=3D""?'':'/'+reportParms.gDc=
sId)+"/dcs.gif?";=0A=
	for (N in DCS){=0A=
		if (DCS[N]) {=0A=
			P+=3DA(N,DCS[N]);=0A=
		}=0A=
	}=0A=
	for (N in WT){=0A=
		if (WT[N]) {=0A=
			P+=3DA("WT."+N,WT[N]);=0A=
		}=0A=
	}=0A=
	for (N in DCSext){=0A=
		if (DCSext[N]) {=0A=
			P+=3DA(N,DCSext[N]);=0A=
		}=0A=
	}=0A=
	if (P.length>2048&&navigator.userAgent.indexOf('MSIE')>=3D0){=0A=
		P=3DP.substring(0,2040)+"&WT.tu=3D1";=0A=
	}=0A=
	dcsCreateImage(P);=0A=
}=0A=
=0A=
function setWTLParms() {=0A=
	var reportParms =3D initReporting();=0A=
	var WTLParms=3Dnew Object();=0A=
	WTLParms.gDomain=3DreportParms["WTgDomain"];=0A=
	WTLParms.gDcsId=3DreportParms["WTgDcsId"];=0A=
	return WTLParms;=0A=
=0A=
}=0A=
=0A=
=0A=
//The following document.write includes the ForeSee js files to make the =
survey pop-up appear.=0A=
//The first function is called at the end of triggerParams.js.=0A=
//Lines are to be deleted when survey collection is complete.=0A=
=0A=
=0A=
=0A=
function cppUrlPatch(s) {=0A=
	var translated =3D "";=0A=
	var i; =0A=
	var found =3D 0;=0A=
	for(i =3D 0; (found =3D s.indexOf(':', found)) !=3D -1; ) {=0A=
		translated +=3D s.substring(i, found) + "|";=0A=
		i =3D found + 1;=0A=
		found++;=0A=
	}=0A=
	translated +=3D s.substring(i, s.length);=0A=
	return translated;=0A=
}=0A=
function initForeSeeParams() {=0A=
	var triggerParms =3D new Array(); =0A=
	triggerParms["dt"] =3D 0; // disable trigger if 1=0A=
	triggerParms["mid"] =3D "dh4QBcM8h8cYdN8hIFdIlQ=3D=3D"; // model =
instance id=0A=
	triggerParms["cid"] =3D "BAZQsB5xRUYZtxB5gM5BUw=3D=3D"; // customer id=0A=
	triggerParms["lf"] =3D 3; // loyalty factor=0A=
	triggerParms["sp"] =3D 0.25; // sample percentage=0A=
	triggerParms["npc"] =3D 1; // no persistent cookies if 1=0A=
	triggerParms["rw"] =3D 129600; // resample wait (value in minutes)=0A=
	triggerParms["pu"] =3D 0; // pop-under control=0A=
	triggerParms["olpu"] =3D 1; // On Load pop-under control=0A=
	triggerParms["lfcookie"] =3D "ForeseeLoyalty_MID_dh4QBcM8h8";=0A=
	triggerParms["ascookie"] =3D "ForeseeSurveyShown_dh4QBcM8h8";=0A=
	triggerParms["width"] =3D 420; // survey width=0A=
	triggerParms["height"] =3D 500; // survey height=0A=
	triggerParms["domain"] =3D ".irs.gov"; // domain name=0A=
	triggerParms["omb"] =3D "1505-0186"; // OMB number=0A=
	//triggerParms["cmetrics"] =3D "90010257"; // coremetrics client id=0A=
	triggerParms["cpp_1"] =3D "userURL:"+ cppUrlPatch =
(window.location.protocol+"://" + window.location.host + =
window.location.pathname); // customer parameter 1 - user URL=0A=
	//triggerParms["cpp_2"] =3D "Browser:"+ cppUrlPatch =
(navigator.userAgent); // customer parameter 2 - Browser=0A=
	triggerParms["capturePageView"] =3D 1;=0A=
	return triggerParms;=0A=
}=0A=
function initForeSeeExcludeList() {=0A=
	=0A=
	var excludeList =3D new Array();=0A=
	//excludeList[0] =3D "/exclude/"; //trigger script will not work under =
this path=0A=
	return excludeList;=0A=
	=0A=
}=0A=
=0A=
=0A=
// Customer : U.S. Department of Treasury - Internal Revenue Service=0A=
// Version : Advance Trigger 1.4=0A=
function getPopUpUrl() {=0A=
	var popUpURL =3D "http://www.foreseeresults.com/survey/display"; // =
base URL to the survey=0A=
	return popUpURL;=0A=
}=0A=
function getCKAlreadyShown() {=0A=
	var triggerParms =3D initForeSeeParams();=0A=
	var ckAlreadyShown =3D triggerParms["ascookie"]; // name of the =
persistent/session cookie=0A=
	return ckAlreadyShown;=0A=
}=0A=
function getCKLoyaltyCount() {=0A=
	var triggerParms =3D initForeSeeParams();=0A=
	var ckLoyaltyCount =3D triggerParms["lfcookie"]; // name of the loyalty =
count cookie=0A=
	return ckLoyaltyCount;=0A=
}=0A=
function getPersistentExpires() {=0A=
	var triggerParms =3D initForeSeeParams();=0A=
	var persistentExpires =3D new Date(); // persistent cookie expiration =0A=
	persistentExpires.setTime(persistentExpires.getTime() + =
(triggerParms["rw"]*60*1000));=0A=
	return persistentExpires;=0A=
}=0A=
function ForeCStdGetCookie (name) {=0A=
	var arg =3D name + "=3D";=0A=
	var alen =3D arg.length;=0A=
	var clen =3D document.cookie.length;=0A=
	var i =3D 0;=0A=
	while (i < clen) {=0A=
		var j =3D i + alen;=0A=
		if (document.cookie.substring(i, j) =3D=3D arg) {=0A=
			return ForeCStdGetCookieVal (j);=0A=
		}=0A=
		i =3D document.cookie.indexOf(" ", i) + 1;=0A=
		if (i =3D=3D 0) {=0A=
			break;=0A=
		}=0A=
	}=0A=
	return null;=0A=
}=0A=
function ForeCStdSetCookie (name, value) {=0A=
	var argv =3D ForeCStdSetCookie.arguments;=0A=
	var argc =3D ForeCStdSetCookie.arguments.length;=0A=
	var expires =3D (argc > 2) ? argv[2] : null;=0A=
	var path =3D (argc > 3) ? argv[3] : null;=0A=
	var domain =3D (argc > 4) ? argv[4] : null;=0A=
	var secure =3D (argc > 5) ? argv[5] : false;=0A=
	document.cookie =3D name + "=3D" + escape (value) +=0A=
	((expires =3D=3D null) ? "" : ("; expires=3D" + expires.toGMTString())) =
+=0A=
	((path =3D=3D null) ? "" : ("; path=3D" + path)) +=0A=
	((domain =3D=3D null) ? "" : ("; domain=3D" + domain)) +=0A=
	((secure =3D=3D true) ? "; secure" : "");=0A=
}=0A=
function ForeCStdGetCookieVal(offset) {=0A=
	var endstr =3D document.cookie.indexOf (";", offset);=0A=
	if (endstr =3D=3D -1) {=0A=
		endstr =3D document.cookie.length;=0A=
	}=0A=
	return unescape(document.cookie.substring(offset, endstr));=0A=
}=0A=
function specialEscape(str) {=0A=
	var translated =3D "";=0A=
	var i; =0A=
	var found =3D 0;=0A=
	for(i =3D 0; (found =3D str.indexOf('+', found)) !=3D -1; ) {=0A=
		translated +=3D str.substring(i, found) + "%2B";=0A=
		i =3D found + 1;=0A=
		found++;=0A=
	}=0A=
	translated +=3D str.substring(i, str.length);=0A=
	return translated;=0A=
}=0A=
// this function checks to see if we are in path included in the =
excluded list. =0A=
function currentLocationExcluded() {	=0A=
	var parentURLPath =3D window.location.pathname;//location path=0A=
	var excludeList =3D initForeSeeExcludeList(); =0A=
	for(key in excludeList) {=0A=
		if(parentURLPath.indexOf(excludeList[key]) !=3D -1) {=0A=
			return true;=0A=
		}=0A=
	}=0A=
	return false;=0A=
}=0A=
function Poll() { =0A=
	var triggerParms =3D initForeSeeParams();=0A=
	if(triggerParms["dt"] =3D=3D 1) {=0A=
		return;=0A=
	}=0A=
	//checks if we are in path included in the excluded list.=0A=
	if(currentLocationExcluded()) {=0A=
		return;=0A=
	}=0A=
	var stickyCounter =3D ForeCStdGetCookie(getCKLoyaltyCount()); // check =
counter cookie=0A=
	var alreadyShown =3D ForeCStdGetCookie(getCKAlreadyShown()); // check =
if we already have shown survey=0A=
	var pageCount;=0A=
	var randNum =3D Math.random();=0A=
	randNum *=3D 100;=0A=
	=0A=
	if (stickyCounter =3D=3D null) {=0A=
		// create the loyalty factor cookie if we don't already have one=0A=
		pageCount =3D 1; =0A=
		ForeCStdSetCookie(getCKLoyaltyCount(), pageCount, =
null,'/',triggerParms["domain"]);		=0A=
		stickyCounter =3D ForeCStdGetCookie(getCKLoyaltyCount());=0A=
	}=0A=
	if (stickyCounter !=3D null) {=0A=
		pageCount =3D stickyCounter;=0A=
		if(pageCount >=3D triggerParms["lf"]) {=0A=
			// apply the samplingPercentage algorithm=0A=
			if(alreadyShown =3D=3D null) {=0A=
				if(randNum <=3D triggerParms["sp"]) {=0A=
					var winOptions =3D "width=3D 1,height=3D 1,top=3D 4000,left=3D =
4000,resizable=3Dyes,scrollbars=3Dyes";=0A=
					var fullURL =3D getPopUpUrl() + "?" + "width=3D" + =
triggerParms["width"] +=0A=
					"&height=3D" + triggerParms["height"] +=0A=
					"&cid=3D" + specialEscape(escape(triggerParms["cid"])) + "&mid=3D" =
+ specialEscape(escape(triggerParms["mid"]));=0A=
					if ((triggerParms["omb"] ) !=3D null) {=0A=
						fullURL +=3D "&omb=3D" + escape(triggerParms["omb"]);=0A=
					}=0A=
					=0A=
					//Coremetrics support=0A=
					if ((triggerParms["cmetrics"] ) !=3D null) {=0A=
						fullURL +=3D "&cmetrics=3D" + escape(triggerParms["cmetrics"]);=0A=
					}=0A=
					// added for pop control after window is loaded=0A=
					if (triggerParms["olpu"] =3D=3D 1) {=0A=
						fullURL +=3D "&olpu=3D1";=0A=
					}=0A=
					// capturing Page Viewed in CPP=0A=
					if (triggerParms["capturePageView"] =3D=3D 1) {=0A=
						triggerParms["cpp_3"] =3D "PageView:"+ pageCount; // customer =
parameter 3 - Page View=0A=
					}=0A=
					// extract customer passed parameters if any=0A=
					var customerParams =3D "";=0A=
					for(paramKey in triggerParms) {=0A=
						if(paramKey.substring(0,3) =3D=3D "cpp"){=0A=
							fullURL +=3D "&" + paramKey + "=3D" + =
escape(triggerParms[paramKey]);=0A=
						}=0A=
					}=0A=
					// insure that we only pop up once during the lifetime of the cookie=0A=
					if(triggerParms["npc"] =3D=3D 1) {=0A=
						ForeCStdSetCookie(getCKAlreadyShown(), =
'true',null,'/',triggerParms["domain"]);=0A=
					} else {=0A=
						ForeCStdSetCookie(getCKAlreadyShown(), 'true', =
getPersistentExpires(),'/',triggerParms["domain"]);=0A=
					}=0A=
					var myPopUp =3D window.open(fullURL, 'survey',winOptions);=0A=
					if (triggerParms["pu"] =3D=3D 1){=0A=
						self.focus();=0A=
					} else {=0A=
						myPopUp.focus(); //focusing on survey window								=0A=
					}=0A=
				}=0A=
			}=0A=
		}	=0A=
		// increment it and set the new cookie value=0A=
		pageCount++;=0A=
		ForeCStdSetCookie(getCKLoyaltyCount(), pageCount, =
null,'/',triggerParms["domain"]);		=0A=
	} =0A=
}=0A=
=0A=
=0A=
function reportWTLInfo() {=0A=
	var wtlObj=3DsetWTLParms();=0A=
	var dCurrent=3Dnew Date();=0A=
	var DCS=3Dnew Object();=0A=
	var WT=3Dnew Object();=0A=
	var DCSext=3Dnew Object();=0A=
	DCS.dcscfg =3D 00000004;	=0A=
	dcsVar(dCurrent, DCS, WT, DCSext, wtlObj);=0A=
}=0A=
function runForeSee() {=0A=
	Poll();=0A=
}=0A=
=0A=
function execute() {=0A=
	reportWTLInfo();=0A=
	runForeSee();=0A=
}=0A=
=0A=
execute();=0A=

------=_NextPart_000_0000_01C8FB28.90434350--
