capital loss
capital loss see loss

Merriam-Webster’s Dictionary of Law. . 1996.

capital loss
Losses arising on the sale or exchange of capital assets.
Related links

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

Look at other dictionaries:

  • Capital loss — The difference between the net cost of a security and the net sale price, if that security is sold at a loss. The New York Times Financial Glossary * * * capital loss capital loss ➔ loss * * *    Loss when the sale of an asset yields less than… …   Financial and business terms

  • capital loss — The difference between the net cost of a security and the sales price, if the security is sold at a loss. Also used in a more general context to refer to the market for stocks, bonds, derivatives and other investments. Bloomberg Financial… …   Financial and business terms

  • capital loss — noun the amount by which the purchase price of an asset exceeds the selling price; the loss is realized when the asset is sold (Freq. 1) • Hypernyms: ↑financial loss * * * noun : the excess of book value or cost over the amount realized from the… …   Useful english dictionary

  • Capital Loss — The loss incurred when a capital asset (investment or real estate) decreases in value. This loss is not realized until the asset is sold for a price that is lower than the original purchase price. A capital loss is essentially the difference… …   Investment dictionary

  • capital loss — allowable capital loss The excess of the cost of an asset over the proceeds received on its disposal. Both individuals and companies may set capital losses against capital gains to establish tax liability. Since 1994 indexation is no longer… …   Accounting dictionary

  • capital loss — allowable capital loss The excess of the cost of an asset over the proceeds received on its disposal. Both individuals and companies may set capital losses against capital gains to establish tax liability. Indexation is not permitted to create or …   Big dictionary of business and management

  • capital loss — loss from the sale of assets, as of bonds or real estate. [1920 25] * * * …   Universalium

  • capital loss — loss of equity …   English contemporary dictionary

  • capital loss — A tax term used in reference to a loss incurred in the sale or exchange of a capital asset. Beginning in 1988, the classification as to short or long term capital losses is no longer relevant …   Black's law dictionary

  • capital loss — A tax term used in reference to a loss incurred in the sale or exchange of a capital asset. Beginning in 1988, the classification as to short or long term capital losses is no longer relevant …   Black's law dictionary

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