The AICPA suggests the IRS apply a similar de minimus rule used for foreign currency transactions in Section 988(e)(2) (see below). The code section refers to personal purchases, not Section 162 ...

It’s a few years old, so he used a Minimus AVR microcontroller board to provide a serial-to-USB HID keyboard interface, and to keep things tidy he’s made a poor man’s enclosure for it using ...

Tom never stood a chance. What makes this shipping so easy is a loophole in U.S. customs law known as “de minimis.” Under de minimis, literally millions of small international mail packages ...

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Minimus Secundus is the sequel to the unique and successful primary Latin course, Minimus. It combines the comprehensive teaching of Latin vocabulary and grammar with a further insight into the ...

Subtract all de minimis (minimal) benefits from the total as they are exempt from taxation. De minimis benefits include occasional meals, office parties, occasional personal use of office copy ...

Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose. For a link to our podcast covering the ...

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From Wikipedia: De minimis is a Latin expression meaning “pertaining to minimal things”, normally in the terms de minimis non curat praetor. (“The praetor does not concern himself with ...

The views and opinions expressed in this article are those of the author and do not necessarily reflect those of ...

And at the heart of that debate, in recent months, is Section 321, otherwise known as the de minimis trade exception. Nearly half a billion packages have entered the U.S. duty free under the law ...

A coalition of 15 EU countries is set to demand an increase of “de minimis” state aid for the agricultural sector, according to a note circulated among member states that will be discussed ...