De minimis is a Latin expression meaning about minimal things, which is used mostly as part of de minimis non curat praetor or de minimis non curat lex, in the sense that the law is not interested in trivial matters. De minimis, in a more formal legal sense, means something which is unworthy of the law's attention. In risk assessment, "de minimis" refers to a level of risk which is too small to be concerned with. Some refer to this as a "virtually safe" level.^[1] Latin is an ancient Indo-European language originally spoken in Latium, the region immediately surrounding Rome. ... Ordinary Magistrates Extraordinary Magistrates Titles and Honors Emperor Politics and Law Praetor was a title granted by the government of Ancient Rome to men acting in one of two official capacities: the commander of an army, either before it was mustered or more typically in the field, or an elected... Lady Justice or Justitia is a personification of the moral force that underlies the legal system (particularly in Western art). ... Risk assessment is a step in the risk management process. ...

The de minimis rule

Courts will occasionally not uphold a copyright on modified public domain material if the changes are deemed to be "de minimis." For instance, a person who attempts to assert a copyright on a document in the public domain after merely correcting the spelling mistakes in the document would be denied as that person's contribution to the public domain text would be judged "de minimis."^{[citation needed]} Similarly, courts have dismissed copyright infringement cases on the grounds that the alleged infringer's use of the copyrighted work (such as sampling) was so insignificant as to be "de minimis."^[2] However, this ruling, in Bridgeport Music, Inc. v. Dimension Films, was overturned on appeal and the appeals court explicitly declined to recognize a de minimis standard for sampling. Copyright symbol Copyright is a set of exclusive rights regulating the use of a particular expression of an idea or information. ... The public domain comprises the body of all creative works and other knowledge—writing, artwork, music, science, inventions, and others—in which no person or organization has any proprietary interest. ... The public domain comprises the body of all creative works and other knowledge—writing, artwork, music, science, inventions, and others—in which no person or organization has any proprietary interest. ... This article or section does not adequately cite its references or sources. ... To meet Wikipedias quality standards, this article may require cleanup. ... Bridgeport Music, Inc. ...

Under U.S. tax rules, the de minimis rule governs the treatment of small amounts of market discount. Under the de minimis rule, if a bond is purchased with a small amount of market discount (an amount less than 0.25 percent of the face value of a bond times the number of complete years between the bond’s acquisition date and its maturity date) the market discount is considered to be zero. If the market discount is less than the de minimis amount, the discount on the bond is generally treated as a capital gain upon disposition or redemption rather than as ordinary income.^[3] Taxation in the United States is a complex system which may involve payment to at least four different levels of government. ... In finance, a bond is a debt security, in which the authorized issuer owes the holders a debt and is obliged to repay the principal and interest (the coupon) at a later date, termed maturity. ... In finance, a capital gain is profit that results from the appreciation of a capital asset over its purchase price. ... Under the United States Internal Revenue Code, the type of income is defined by its character. ...

Under IRS guidelines, the de minimis rule can also apply to any benefit, property or service provided to an employee that has so little value that reporting for it would be unreasonable or administratively impracticable. Cash, regardless of the amount, is not excludable^[4] IRS is short for U.S. Internal Revenue Service short for Indian Revenue Service short for Independent rear suspension, used in automobiles. ... For other uses, see Cash (disambiguation). ...

See also

• List of Latin phrases

This page lists direct English translations of common Latin phrases, such as veni vidi vici and et cetera. ...

References