The US banned imports from Xinjiang in 2022. There’s also concern that the de minimus regime has enabled the importing of the synthetic opioid fentanyl. Usage of the drug is at crisis levels in ...

Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose. For a link to our podcast covering the ...

The AICPA suggests the IRS apply a similar de minimus rule used for foreign currency transactions in Section 988(e)(2) (see below). The code section refers to personal purchases, not Section 162 ...

It’s a few years old, so he used a Minimus AVR microcontroller board to provide a serial-to-USB HID keyboard interface, and to keep things tidy he’s made a poor man’s enclosure for it using ...