The meaning of DE MINIMIS is lacking significance or importance : so minor as to merit disregard. How to use de minimis in a sentence. Did you know?
concerning the tax treatment of gift vouchers and certain per-diem allowances that did not qualify as working condition fringe benefits in the United States. Facts on the case; Contention of American Airlines; Rulings of the Court of Federal Claims and the Federal Circuit.Ely...
Overtime Inconvenience Allowances are De Minimis Fringe Benefits, Says Court, Employer's Guide to Fringe Benefit Rules (reprinted in Complying with IRS Emp... DR Fuller 被引量: 0发表: 2001年 De Minimis Fringe Benefit Rules: Current Guide and Tax Implications. The article provides information ...
De minimis and working condition fringe benefits reexamined.Butler, Kimberly A
David R. Fuller
Fringe Benefits Teleconference Series Part II: De Minimis Fringe Benefit Exclusion under Code Section 132(e)Marianna G. Dyson
David R. Fuller
doi:10.2139/ssrn.830944The Ambrose-Sanders paper is one of the thought provoking and useful contributions to this conference. The following comments refer both to the second draft ofSocial Science Electronic Publishing
Measuring the Benefits of Fannie Mae and Freddie Mac to Consumers: Between De Minimis and Small?doi:10.2139/ssrn.830926Measuring the benefits to consumers from Fannie Mae and Freddie Mac activities has received considerable attention, particularly in recent months. Recently, FedSocial Science Electronic...
Explores whether nonmonetary recognition awards with a $100 fair market value (FMV) qualify as de minimis fringes in the United States. Determination of the FMV of an employee fringe benefit; Example of de minimis fringes.FioreNicholasJ.