The de minimis rule is used to determine that whether the price accretion or price appreciation of securities bought at a discount will be taxed at the capital gains tax rate or ordinary income tax rate.
We have sent an e-mail with a confirmation code to . In order to complete the sign-up process, please submit the code. If you do not receive a confirmation e-mail, please check your spam folder. Also, please verify that you entered a valid e-mail address in our sign-up form.