And I know that there's an argument that certain meals can qualify as a de minimis
The analysis of cost per employee ascertains the validity of the de minimis
fringe benefit exception.
If an employer offers a fringe benefit not specifically mentioned in the regulations, there are no guidelines to determine if it is de minimis
Second, if the rental agreement includes a variable interest rate provision for computing rent due, the $250,000 de minimis
ceiling is computed using fixed-rate substitutes under the original issue discount (OID) regulations.
153) The court reiterated, however, that the de minimis
defense is important for everyday instances of trivial copying.
a videocassette, a computer diskette or other similar tangible item) is tangible personal property, it is hoped that the IlLS will provide a de minimis
rule, so taxpayers will not have to bifurcate qualifying and nonqualifying gross receipts from a qualified film or computer software.
We have licensed operating entities in all key markets, over 370 professional staff, de minimis
asbestos and environmental exposure with a sound well protected balance sheet and a very solid renewal book from which to continue our growth.
9) Some states have adopted a de minimis
exception in their nexus rules or specifically exclude certain activities, such as participation in trade shows for a limited number of days, (10) meetings with business service providers (e.
Additionally, set a de minimis
materiality limit for inclusion of transactions.
The court concluded that the cost of providing kosher meals had a de minimis
effect on the prison's food service budget.
As a rule, the IRS limits the business meals deduction to 50% of cost, although it may allow a full deduction if the costs qualify as a de minimis
UAI and CSAR were de minimis
competitors -- together less that $3 million software sales -- in a $1 billion mechanical computer aided engineering market.