Meals provided to Boston Bruins players and personnel before away games qualified as a de minimis
fringe benefit under Sec.
Implementing this executive order would have a de minimis
impact on costs and revenues to the Federal Government.
6) The two principle tests are the primary purpose test and the de minimis
test, which are explored in greater detail in this Note.
Under this private placement, the company, its board members, executive management and major shareholder have all agreed with the joint bookrunners to a lock-up for a period of 180 days from the closing date of the private placement, subject to customary and de minimis
2-2016 that raised the tax-exempt value of non-commercial imports to P10,000 still provided that de minimis
importations of tobacco goods, wines and spirits remained subject to excise tax, pursuant to the Tax Code.
The National De Minimis
Standard, as it is officially referred to, is contained in Section 222(d) of the Investment Advisers Act of 1940.
IN 2014, NEW TREASURY REGULATIONS created a de minimis
safe harbor rule for capitalizing assets.
Instead, most end users can be reasonably comfortable that even if a handful of their swaps could be characterized as swap dealing when viewed with 20/20 hindsight, at most those transactions would constitute a de minimis
level of swap dealing insufficient to breach the thresholds set by the CFTC.
263(a)-1(f)(1)(ii)(D) provides a 1500 de minimis
safe harbor limit for taxpayers without an applicable financial statement (AFS) to expense items under the tangible property "repair" regulations (see the June 2015, California CPA, Page 23).
179 expensing and the materials and supplies and de minimis
safe-harbor rules in the repair regulations.
NGAA asserts there are approximately 57,700 blowdowns per year (including those from de minimis
This article considers when and how the ancient common law maxim de minimis
non curat lex--the law does not concern itself with trifling matters--ought to be applied in Canadian environmental law.