de minimis


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de minimis

lacking significance or importance; so minor it could be disregarded

de min·i·mis

 (də mĭn′ə-mĭs′)
adj.
Of little importance; insignificant.

[From Latin dē minimīs (nōn cūrat lēx), (the law does not concern itself) with trifling matters : , of, about + minimīs, ablative pl. of minimum, smallest (thing), least (thing), neuter of minimus, smallest, least; see minimum.]
References in periodicals archive ?
Customs and Border Protection will conduct a test to examine new functionalities for de minimis entry filings in the Automated Commercial Environment (ACE) beginning no earlier than September 28, CBP announced.
Accordingly, this paper will address the maxim "de minimis non curat lex": the law does not concern itself with trifles.
THE latest test samples do not show the radioactivity levels are "safe", as NRW asserts (Western Mail, March 28), only that they are within the "de minimis" level for dumping at sea under the London Convention.
Dimension Films decision rejected the common law de minimis (2) exception to copying as applied to sound recordings, and for eleven years, Bridgeport stood unchallenged by the courts of appeals, the Supreme Court, and Congress.
Meals provided to Boston Bruins players and personnel before away games qualified as a de minimis fringe benefit under Sec.
(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 exceptions.
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.
Therefore, for example, the value of T-shirts or mugs provided under employer-sponsored wellness programs can be excluded from gross income under the de minimis rule, since it is impracticable to trace and allocate a value to each item and report it on the employee's Form W-2.
The most notable of these state-by-state registration quirks is the infamous "de minimis" exemption from registering as an investment advisor in a particular state.