De minimis amount
De minimis amount means -
(1) In reference to original issue discount (as defined in section 1273(a)(1)) or premium on an obligation -
(i) An amount that does not exceed 2 percent multiplied by the stated redemption price at maturity; plus
(ii) Any original issue premium that is attributable exclusively to reasonable underwriters' compensation; and
(2) In reference to market discount (as defined in section 1278(a)(2)(A)) or premium on an obligation, an amount that does not exceed 2 percent multiplied by the stated redemption price at maturity.