What is the meaning of de minimis tax rule?

For those who are unfamiliar with tax jargon, understanding what De Minimis Tax Rule is can prove to be quite difficult. In its broad sense, the de minimis rule states that small amounts are not to be treated administratively as large amounts would be. The level and treatment, though, depends on the tax law in question and the situation itself. Having this background information makes it easier to comprehend the de minimis definition.
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