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 ?
In truth, the Council constitutes a visible crystalization point in medieval history.
It plans to build 10 new crystalization units, or autoclaves, by 2002, and 10 more in 2004 at its subsidiary in Yamagata Prefecture, northeast Japan.
Methods based on them are an alternative to purification methods employing batch absorption, column chromatography, or crystalization.
I define it here in terms of three components: first, a crystalization of national priorities, evidenced by a broad preelection consensus that some problem or problem set deserves the immediate attention of the government; second, plausible evidence to suggest that the election ratified the consensus and created some measure of policy momentum; and third, evidence that a postelection attempt is made to take action.(12)
Habibie in July and comprising figures from non-government organizations, students, activists, government officials, police and military, said in a report that current problems in Aceh are the "fruit of past mistakes." The commission said that what has made the problems more complex and difficult to solve is "the crystalization of multidimensional disappointment." It recommended the government stop the continuing violence and proportionally fulfill "the aspiration of the Acehnese people for self-determination." Aceh has been wracked for several months by renewed separatist violence.
"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.