Page 323 - Large Business IRS Training Guides

De Minimis Rule

A trade or business will not be treated as an

SSTB if:

• Gross receipts are $25 million or less, and

• Less than 10% of the gross receipts are from

a specified services activity

OR

• Gross receipts are greater than $25 million,

and

• Less than 5% of the gross receipts are from a

specified services activity.

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