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 ?
Musical form [is] a resultant - the result of a process," said Varese, in making his famous analogy between crystalization and the way in which his works are formed.
In gold ores, the paragenses for the minerals and the chemical compositions of the ores are both extremely varied, as have been the temperatures and pressures during crystalization.
Because the properties of gray iron are greatly influenced by the thermal and chemical changes occurring from its molten stage to cooled casting, more nucleation sites and more heat of crystalization limit undercooling and promote equilibrium, or slower, solidification.
Also called amorphous metals, these glasses possess unusual electronic and magnetic properties but are tough to make because the molten metal must cool very quickly to prevent crystalization, says chemist Kenneth S.
At some temperature, if crystalization of a second component does not occur, the material between the ice crystals [in a frozen food product] becomes so viscous that it enters the glassy state," Reid explained.
Organ Recovery Systems will use funds from one of these NIH grants to study the vitrification of constructs--a proprietary method of stabilizing biological systems in an ice-free, glassy state without the inherent problems associated with water crystalization that often damages cells and tissue in traditional cryopreservation.