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 ?
2] content in fluorine-free mould powders the activation energy for crystallisation from glassy solid mould fluxes and the activation energy for crystallisation from liquid mould fluxes are reduced.
Pharma IQ's Polymorphism and Crystallisation speakers will provide an insight into these issues live only on 28[sup.
Precipitation and Ion ExchangeThe precipitation circuit is designed to remove iron, magnesium and calcium impurities from the lithium sulphate solution and present a clear filtrate to the lithium carbonate crystallisation stage.
Two main approaches of controlled crystallisation are in development: RESS (rapid expansion of supercritical fluid), and GAS (gas anti-solvent recrystallization).
In printer-roller manufacturing, spray coatings are usually applied at high temperatures and often via an electroplating process, resulting in side effects such as oxidation, vaporisation, melting, crystallisation, residual stresses and gas releases.
The Carmarthen East & Dinefwr MP last night added: "The anthem was tremendously important in the crystallisation of a national identity in Wales.
The bile may contain proteins which promote or inhibit cholesterol crystallisation into gallstones.
You can always get information on the crystallisation behaviour of the raw materials from your wax or fat supplier.
Much of our knowledge of the alkaloids of Canadian Fumariaceous plants was acquired by Manske during his career at NRC and elsewhere and it must be recognised that these were herculean accomplishments only made possible by his legendary skills at fractional crystallisation of mixtures, because he did not enjoy the benefit of modern analytical and spectroscopic tools that chemists take for granted today.
Crystallisation enables Calvino to fix something for a moment and dissect that something in its many, perhaps infinite details in the hope that that small something would tell him a little about the ungraspable Whole.
A KIDNEY stones are caused by the crystallisation of various bodily salts.
Gall stones form by crystallisation from the concentrated bile in the gall bladder when the bile has too much cholesterol.