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 ?
4940(c)(4)(C) provides that capital losses from sales or other dispositions of property are allowed, but only to the extent of capital gains, without carryovers.
Aetna (NYSE: AET) today announced that fourth-quarter 2008 operating earnings per share,(1) which exclude net realized capital losses and other items, increased 9 percent to $0.
The procedure also expands NOL carryback rules to cover capital losses generated in the short period that resulted fom the change, and extends the period for filing Form 1128 to the due date of the taxpayer's Federal return (including extensions) for the first effective year.
In addition, Fitch believes operating earnings will remain strong and will contribute to the maintenance of a very strong capital position in 2005, driven by very low overall operating expenses, moderate growth in assets under management, and more normalized investment performance due to declining credit-related capital losses in its investment portfolio.
The primary factor to consider will be the existence of capital losses that are carried forward.
Other Items Affecting Income Statement Presentation - This category includes transactions and entries that had the principal effect of improperly recharacterizing underwriting losses as capital losses.
In Exhibit 2, a net short-term capital loss is now combined with losses on collectibles and long-term capital losses "carried" to be offset against collectibles gains and small business stock gains, rather than against net long-term capital gains.
Resulting capital losses will offset against capital gains earned earlier in the year," said Mary Thomas, an estate and financial planning advisor at City National.
In a given tax year, a member of the combined group must first apply any capital loss to its capital gains; any remaining capital loss must then be aggregated with the capital gains and capital losses of the other group members.
Zino said that Tri-Continental would not distribute a capital gain this December because the Corporation continues to have a tax loss carryforward from net realized capital losses incurred during the severe market downturn of 2000-2002.
Seeking ways to generate capital losses to offset the anticipated capital gain, Allied formed a partnership with the Netherlands Antilles subsidiaries of ABN, a Dutch bank not subject to U.
statutory basis, Aviva and its subsidiary have posted losses in recent years due to the growth in new individual and group annuities since 2000, along with capital losses and reserve strengthening during that period.
For example, if you have $10,000 of net capital losses and you are a single taxpayer, then you deduct $3,000 of your capital losses against your other income (which produces a tax benefit this year).
In addition, taxpayers generally can deduct up to $3,000 worth of net capital losses on their annual tax returns.
Under the Regulated Investment Company Modernization Act of 2010, this tax effect attributable to the Fund's capital loss carryovers (the conversion of nontaxable returns of capital into distributions taxable as ordinary income) will no longer apply to net capital losses of the Fund arising in Fund tax years beginning after Nov.