De minimis - Wikipedia, the free encyclopedia
De minimis is a Latin expression meaning about minimal things , normally in the locutions de minimis non curat praetor ("the praetor (government official) does not concern himself with trifles"...
en.wikipedia.org/wiki/De_minimis
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Under the de minimis rule, if a bond is purchased with a small amount of market discount—an amount less than 0.25 percent of the face value of a bond times the number of complete years between the bond’s acquisition date and its maturity date—the market discount is considered to be zero.
www.investinginbonds.com/learnmore.asp?catid=8&subcatid... www.investinginbonds.com/learnmore.asp?catid=8&subcatid=62
The de Minimis Rule: Insignificant time periods beyond the scheduled workday are termed "trifles" and are governed by the "de minimis rule." Anderson v. Mt. Clemens Pottery Co., 328 U.S. 680 (1946); ... How often do you have to work a few minutes overtime?: While the de Minimis Rule is an exception to the general rule,
www.hr.com/hr/communities/legal/legislation/the_de_mini... www.hr.com/hr/communities/legal/legislation/the_de_minimis_rule__trifles_of_time_eng.html
The ticket’s FMV is $700. The $700 would be excludible from the employee’s gross income under the “no additional cost” services rule. This would be true even if the employee received a free meal on the plane with an FMV of $8, which would constitute a de minimis fringe benefit.
www.nysscpa.org/cpajournal/2006/406/essentials/p50.htm
These final regulations adopt the rules of temporary regulations that raise the de minimis amount for the making of employment tax deposits from $500 to $1,000 per return period. The regulations are effective for return periods beginning on or after July 1, 1998, for quarterly filers and January 1, 1999, for annual filers.
www.unclefed.com/ForTaxProfs/irs-regs/1999/td8822.html
DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 [REG-110403-98] RIN 1545- AW28 TITLE: Federal Employment Tax Deposits--De Minimis Rule AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations.
www.unclefed.com/ForTaxProfs/irs-regs/1998/11040398.htm... www.unclefed.com/ForTaxProfs/irs-regs/1998/11040398.html
These proposed regulations affect taxpayers required to make deposits of Federal employment taxes. ... This document contains proposed regulations which change the de minimis deposit rule for quarterly and annual return periods.
www.thefederalregister.com/d.p/2000-12-06-00-30792
“De minimis” rule for state aid: 200.000 EUR threshold is sufficient; ... Under the new “de minimis” regulation, government support for an enterprise is not considered state aid if the enterprise receives less than 200.000 EUR over a three-year period. Subsidies below this figure do not require prior notification to...
www.ueapme.com/docs/press_releases/pr_2006/060607_demin... www.ueapme.com/docs/press_releases/pr_2006/060607_deminimis_threshold.pdf
This item is from the 110th Congress (2007-2008) and is no longer current. Comments, voting, and wiki editing have been disabled, and the cost/savings estimate has been frozen. ... Below is the revision history of this article. ... To look at a past version, click on its date. To compare any two versions,
www.washingtonwatch.com/bills/history/110_SN_2380.html
The U.S. Court of Appeals for the Eleventh Circuit held that a state must revise its State Implementation Plan (SIP) prior to applying a two percent de minimis rule to mitigate opacity exceedances; agency “practice” to use a two percent de minimis rule without SIP approval violates the Clean Air Act (CAA).
www.argentco.com/htm/f20060103.454580.htm
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