If I claim a deduction for the actual operating costs of a car in the first year, can I use the mileage allowance in later years?

I purchased a car that is used 100% for business. If I claim a deduction for the actual operating costs of the auto in the first year, can I use the mileage allowance in later years?

If you use your car for business, you have a choice of either deducting the actual operating costs of your car or deducting a flat IRS mileage allowance.

The choice of the allowance must be made in the first year your place an auto into service. If you do not use the allowance in the first year the car is placed into service, you may not use the allowance for that car in any other year.

The IRS mileage allowance includes an estimate for depreciation; no separate depreciation deduction is allowed. For purposes of figuring gain or loss on a disposition, you must reduce the basis of the car by the 17 cents per mile in 2005 and 2006.