capital loss

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Related to Capital Losses: Capital gains
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  • noun

Words related to capital loss

the amount by which the purchase price of an asset exceeds the selling price

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References in periodicals archive ?
Another common type of loss is a capital losses, which is generally generated when a capital property (say, an investment) is disposed of for less than its tax cost.
For individuals, capital losses are offset against capital gains in the year a security is sold or becomes totally worthless (Sec.
There are two ways that capital losses can diminish your tax bill.
Only 50 percent of a capital gain or capital loss is recognized in calculating income, and capital losses are only allowed as an offset against capital gains.
In many cases the new tax treatment is allowing individuals to record capital losses, which can be carried forward indefinitely.
Seibu will also post an extraordinary loss of 10 billion to 15 billion yen related to capital losses from the sale of its shareholdings on Yoshinoya D&C Co.
Accordingly, the Company will report net after-tax realized capital losses of approximately $2.
After-tax net capital losses were USD1m for the first six months of 2014, compared to USD2.
In any given tax year, realized capital losses in excess of capital gains are deductible from ordinary income to noncorporate taxpayers up to $3,000.
Basically, capital losses are used first to offset capital gains.
NYSE: ZRC) today reported after-tax net operating income, excluding realized capital losses, for the quarter ended September 30, 1994 of $1.
After-tax net capital losses for the first six months of 2011 were USD10m, compared to after-tax net capital losses of USD12.
Tax planning was involved; the taxpayer had realized a significant capital gain within the same tax year, and sought capital losses with which to offset its gains.
In addition, "over accrual" can arise under the FIE Rules, as a capital loss on disposition of a FIE interest may be of limited use because of ring fencing (if the taxpayer does not have sufficient capital gains to use such losses) and because the Act only permits 50 percent of capital losses to be recognized.