"De minimis tax rule" may be a term that you know about, but do not understand. A de minimis provision could apply to situations where a relatively insignificant amount of something is recognized within a tax provision that could potentially receive different treatment. This will depend on the tax provisions that apply. "De minimis" comes from a larger doctrine of insignificant things. Thus, the De Minimis Tax Rule could apply in relation to certain benefits, transactions, or property whose value is relatively insignificant.