The de minimis tax rule defines a bond discount as a capital gain if it is less than a quarter-point per year between its purchase and maturity. ... Definition, How to Read for Trading, and Example.

If you’ve purchased something from Chinese e-commerce giants Shein, Temu or Alibaba, then you may have benefited from a trade loophole called the de minimis exemption. The longstanding exemption ...

The de minimis exemption — derived from Latin meaning “too small to be of significance” — was an amendment to the Tariff Act of 1930 and was enacted by Congress in 1938 to “avoid expense and ...

China exported $240 billion in direct-to-consumer goods benefiting from de minimis worldwide last year, accounting for 7% of its overseas sales and contributing 1.3% of gross domestic product ...