capital asset

capital asset
capital asset see asset 2

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

capital asset
Any type of property owned by a business that has a useful life of more than one year, such as a computer or truck.
Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & Finances
Category: Business Cash Flow Problems & Bankruptcy
Category: Business, LLCs & Corporations → Business Tax & Deductions
Category: Business, LLCs & Corporations → Buying or Selling a Business
Category: Personal Finance & Retirement → Taxes → Tax Audits

Nolo’s Plain-English Law Dictionary. . 2009.


capital asset
Property held by a taxpayer, such as houses, cars, stocks, bonds, and jewelry, or a building owned by a corporation to furnish facilities for its employees.

Dictionary from West's Encyclopedia of American Law. 2005.


capital asset
Property held by a taxpayer, such as houses, cars, stocks, bonds, and jewelry, or a building owned by a corporation to furnish facilities for its employees.

Short Dictionary of (mostly American) Legal Terms and Abbreviations.

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  • Capital Asset — A type of asset that is not easily sold in the regular course of a business s operations for cash and is generally owned for its role in contributing to the business s ability to generate profit. Furthermore, it is expected that the benefits… …   Investment dictionary

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