allowable capital loss
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allowable capital loss — See capital loss … Big dictionary of business and management
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
loss — n 1: physical, emotional, or esp. economic harm or damage sustained: as a: decrease in value, capital, or amount compare gain b: an amount by which the cost of something (as goods or services) exceeds the selling price compare … Law dictionary
capital gains group — CGT group A company and its 75% owned UK subsidiaries (as measured by ordinary share capital). Ownership can be traced through non resident companies (which are not group members themselves). Anti avoidance provisions exist to deny membership to… … Law dictionary
Marginal cost of capital schedule — Marginal Cost of Capital (MCC) Schedule is a graph that relates the firm’s weighted average cost of each dollar of capital to the total amount of new capital raised. The WACC is the minimum rate of return allowable, and still meeting financial… … Wikipedia
negligible value — Denoting an asset of little or no value. For capital gains tax, if an asset is determined to have negligible value it can be treated as having been sold and immediately reacquired at the current negligible value (nil), resulting in an allowable… … Accounting dictionary
Cancellation of Debt (COD) Income — Part of a series on Taxation Taxation in the United States … Wikipedia
income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income … Black's law dictionary
income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income … Black's law dictionary