Crystallization

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Crystallization

The act of selling an asset and immediately buying the same asset back. One does this for tax purposes; that is, one sells the asset in order to realize a capital loss, but buys it back because one believes it still represents a solid investment. Most tax agencies have rules forbidding or limiting crystallization.
References in periodicals archive ?
Dolphy's approach, one of highly eccentric choices of notes located firmly within bop-derived rhythmic patterns, represented an ultimate crystalization of the Charlie Parker tradition; two sessions featuring Nelson and Dolphy in the front line are essential hard bop documents (Screamin' the Blues, recorded 27 May 1960, and Straight Ahead, recorded 1 March 1961, both originally released on the New Jazz label).
Carbon additions to molding sands are usually controlled using the loss-on-ignition test as a measure of the total amount of organics, although some of the loss is also due to water of crystalization in the clay, base sand carbonates and residual core binder.
The latter crystals turn out to contain solvent molecules that are trapped within the structure during crystalization.
Gout is a painful metabolic disease in which the excess of uric acid in the body causes crystalization of uric acid in the joints of the body.
2 HDPE 2208J Crystalization Melting content Temperature Temperature (%) ([degrees]C) ([degrees]C) 0 79 85/98 10 109/85 97/123/127 20 111/85 96/125/128 30 113/86 96/128/129 50 114/87 96/130 70 116 132 80 116 133 90 116 134 100 116 134 Table 4 Peak Melting Temperature of VLDPE/HDPE Blends After Cooling at Different Cooling Rates (From Heating Scans at 10[degrees]C/min) 2208J HDPE Tm (samples cooled Tm (samples cooled content at 100[degrees]C/min at 40[degrees]C/min (%) ([degrees]C) ([degrees]C) 0 98 99 10 98/119/127 99/121/128 20 97/122/128 97/124/128 30 96/126/129 97/126/129 50 97/129 97/130 70 130 131 80 133 133 90 133 134 100 133 134 2208J HDPE Tm (samples cooled content at 2.