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 ?
By introducing LCB into isotactic polypropylene (iPP), the crystallization processes were greatly accelerated, and the transfer of chain segments from the melt to the crystal growth surface was restrained (34).
Figure 7 schematically shows the crystallization processes via homogeneous and heterogeneous nucleation.
Morphological parameters and degree of crystallinity for the neat poly(ester amide) and its nanocomposite with Cloisite C25A during hot and cold crystallization processes.
The value of the index n from nonisothermal crystallization processes can also be used to provide insight into the kinetics of crystalline nucleation and growth.