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.
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References in periodicals archive ?
Mandel, "Study of a rat model for calcium oxalate crystal formation without severe renal damage in selected conditions," International Journal of Urology, vol.
As mentioned above, recently the measurement of crystal formation time was introduced to quantify the delay of the transformation from CPP1 to CPP2 in vitro.
The basic test procedure for assessing water crystal formation, which was adopted by Radin et al.
Ma, "Vitamin E attenuates crystal formation in rat kidneys: roles of renal tubular cell death and crystallization inhibitors," Kidney International, vol.
Iron deficiency has been shown to alter the activity of several hepatic enzymes leading to increased gallbladder cholesterol saturation and promotion of cholesterol crystal formation. [5,6] Iron acts as a coenzyme for Nitric Oxide Synthetase (NOS), which synthesizes Nitric Oxide (NO) important for the maintenance of gallbladder tone and normal relaxation.
In response to the increased use of aluminum in trucks and passenger vehicles, PPG has developed the Versabond pretreatment system, which employs the latest in zinc-phosphate hypernucleation technology to accelerate crystal formation and thereby reduce the production of sludge by up to 50 per cent in some pretreatment systems.
According to StoneCarlibre, Microlytic's solutions represent the most productive approaches to soluble protein crystallisation, which allow researchers to accelerate workflow, increase output quality and help solve the major problem in structural biology: crystal formation.
The objects that he felt this symbol, similar to a Celtic or Irish cross shape, could be are a fossil creature, a crystal formation and micro-technology.
A common characteristic of such so-called PNA (such as acrylonitrile-styrene copolymer and polystyrene) is there is a benzene ring, which can act as a growth surface for the crystal formation and induce the helix chains of iPP epitaxial crystallize on it [5, 12],
It is important to point out again, that crystal formation during the crystallization step is much more crucial than any attrition that the filter dryer agitator could cause.
By trapping particles in tiny balls of water, scientists got their first glimpse of crystal formation in rounded environments.
Cell-mediated calcium mineral formation and deposition were first investigated using a well-characterized ATP-induced CPPD crystal formation assay.