De Minimis

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More than 10.000 documents for De Minimis

- 15 CFR 734.4 - De minimis U.S. content.
- Code of Federal Regulations - Title 15: Commerce and Foreign Trade
- 19 CFR 10.533 - De minimis.
- Code of Federal Regulations - Title 19: Customs Duties
- De Minimis Fringe Benefit Rules: Current Guidance and Tax Implications
The de minimis fringe benefit is a popular employer-provided fringe benefit. Treasury Regulations section 1.132-6(e)(1) gives numerous examples of allowable de minimis fringe benefits. Treasury Regulations section 1.132-6(e)(2) also provides examples of fringe benefits to which the de minimis rules do not apply. According to Treasury Regulations section 1.132-6(d)(4), where the benefit is too valuable or is provided too frequently, then the benefit will not qualify as a de minimis fringe benefit. In addition, the frequency with which an employer provides similar benefits to its employees affects whether the benefit constitutes a de minimis fringe benefit. As a general rule, for purposes of IRC section 132, cash provided by an employer to an employee does not constitute a de minimis frin...
- CPA Journal, The
- Vol. 76 Nbr. 4, April 2006

- 19 CFR 10.459 - De minimis.
- Code of Federal Regulations - Title 19: Customs Duties
- 19 CFR 10.598 - De minimis.
- Code of Federal Regulations - Title 19: Customs Duties
- Copyright-the de Minimis Defense in Copyright Infringement Actions Involving Music Sampling
Sykes addresses the relevance of the de minimis defense to music sampling copyright infringement cases and offers an alternative hypothetical standard to the tests currently used by the circuit courts. He also demonstrates that the currently employed formulations of the de minimis defense do not adhere to the policy behind copyright law. Further, he examines the de minimis defense and its use in two recent circuit cases dealing with sampling in copyright infringement actions.
- University of Memphis Law Review, The
- Vol. 36 Nbr. 3, April 2006
- 40 CFR 66.33 - De Minimis exemptions: malfunctions.
- Code of Federal Regulations - Title 40: Protection of Environment
- Proposed CERCLA Administrative De Minimis Settlements:
- FR, April 04, 2011
- Notices
- Environmental Protection Agency
- 26 CFR 1.132-6 - De minimis fringes.
- Code of Federal Regulations - Title 26: Internal Revenue
- 17 CFR 247.723 - Exemptions for special accounts, transferred accounts, foreign branches and a de minimis number of accounts.
- Code of Federal Regulations - Title 17: Commodity and Securities Exchanges